METHODOLOGICAL ISSUES OF COMPARATIVE PLANNING APPLICATION IN ORGANIZATIONS
OF VARIOUS SPHERES OF ECONOMIC ACTIVITY 

Shopyrin Alexander Vladimirovich, Postgraduate student, Penza State University (40 Krasnaya street, Penza, Russia), shopyrin@list.ru
Semerkova Lubov Nikolaevna, Doctor of economic sciences, professor, head of sub-department of marketing, commerce and services, Penza State University (40 Krasnaya street, Penza, Russia), penzamarketing@mail.ru
Sviridova Nina Vladimirovna, Doctor of economic sciences, professor, head of sub-department of accounting, taxation and audit, Penza State University (40 Krasnaya street, Penza, Russia), sviridovanv@rambler.ru

338.984

Background. In the current climate of the imposed sanctions on the Russia's economy it is quite interesting to research methodology of planning and forecasting sustainable economic development of organizations, operating in different spheres of economic activity, and there is an objective need to develop modern methods and organizational principles of comparative planning. The purpose of the article is to analyze the indicators of economic development, approved at the state and regional levels, and suggest their application in comparative planning.
Materials and methods. Implementation of the research tasks was reached on the basis of the analysis of the main indicators and indicators of economic development. The main indicators and the indicators used in the indicative planning at different levels served as the base of the study.
Results. The authors revealed the problems of application of indicative planning in organizations of various spheres of economic activity and the basic directions of comparative planning. It is proposed to use the related indicative planning and rating.
Conclusions. In the changed conditions there has occurred a need for transformation of planning and development of new methods of comparative planning with the ability to apply them to the managerial decision making process.

planning, comparison, indicators, ranking position.

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