Business-Planning Quality Support Factors

Abstract

The role of IT in effective business-planning support is defined. The author shows that business-plan should contain unified information supporting high return on investments. IT should contain information that is listed in the article. The author divides this information by source: accounting and extra-accounting sources. The author also proves that company management should make decisions regarding the depth of costs and profits structure on their own. Insufficient detailing hampers valuable accounting. The author also characterizes the main features of external and internal IT and their tasks. The author proves that IT in Russian companies does not satisfy requirements of the modern stage of economic development. It is necessary to revise the scientific heritage of Soviet accounting and analytic school and also rest upon the experience of foreign counties in effective business-plan development as the author has shown.

DOI: 10.5901/mjss.2015.v6n3p71