Business Planning: considerations for its improvement
Keywords:
entrepreneurial planning, cuban enterprises, economyAbstract
This article characterizes the planning process as a defining category in the economic and social development of the country. The concept of planning is developed, together with its classifications, and the principles on which it is based. It emphasizes the “OSDE” as an instrument of the planning system, to conciliate the macroeconomic and social projections with those carried out by the business system. It addresses the main aspects to consider in the development of the plan of the economy, on the basis of the methodology issued by the governing bodies. It confirms the idea that this process shall have the direct participation of the workers, supreme architects of the fulfillment of the plan in the way it is expected. It concludes with the main problems and possible solutions to business planning in Cuba.
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