2409-1634Research result. Economic Research2409-163410.18413/2409-1634-2025-11-2-0-43911ECONOMICS,MANAGEMENT AND ACCOUNTING IN A FIRM<strong>RESEARCH INTO THE CONCEPTUAL APPARATUS AND ESSENCE OF STRATEGIC PLANNING</strong><strong>RESEARCH INTO THE CONCEPTUAL APPARATUS AND ESSENCE OF STRATEGIC PLANNING</strong>BorodinDmitry A.BorodinDmitry A.202511300

The modern economy is characterized by a high degree of instability and unpredictability of external factors &ndash; political changes, economic crises, technological innovations, social shifts and global environmental problems. Strategic planning is the only way to foresee possible scenarios for the development of certain situations and adapt to them in advance, thereby reducing the risk of negative consequences. However, theorists and practitioners today do not share a common understanding of the essence of this process. Moreover, studying the conceptual framework and nature of strategic planning is becoming increasingly relevant in a context of heightened market volatility, rapid technological advancement, and mounting demands for environmental sustainability and social responsibility among organisations. The article presents the approaches of domestic authors to the concept of &#39;strategic planning&#39;, offering an interpretation that takes into account the specifics of the modern technological landscape. It integrates such concepts as the digital economy, big data, artificial intelligence and machine learning, reflecting the role of digital transformation in setting the enterprise&#39;s strategic goals.

The modern economy is characterized by a high degree of instability and unpredictability of external factors &ndash; political changes, economic crises, technological innovations, social shifts and global environmental problems. Strategic planning is the only way to foresee possible scenarios for the development of certain situations and adapt to them in advance, thereby reducing the risk of negative consequences. However, theorists and practitioners today do not share a common understanding of the essence of this process. Moreover, studying the conceptual framework and nature of strategic planning is becoming increasingly relevant in a context of heightened market volatility, rapid technological advancement, and mounting demands for environmental sustainability and social responsibility among organisations. The article presents the approaches of domestic authors to the concept of &#39;strategic planning&#39;, offering an interpretation that takes into account the specifics of the modern technological landscape. It integrates such concepts as the digital economy, big data, artificial intelligence and machine learning, reflecting the role of digital transformation in setting the enterprise&#39;s strategic goals.

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