Theoretic and Methodological Basis of Planning Results of Business Activity

The article reveals the results of investigating pros and cons of such goals of businesses as raising profit, increasing sales, and enhancing enterprise value. As shows the comparison of the existing criteria of business results estimation, none of them grounds on fundamental information about the value, which makes the process of taking business decisions more complicated. The authors summarize the key points of the concept of value proposed as a theoretical criterion of estimating business results. On the basis of Matrix of Strategic Characteristics the authors defines such business goals as diversification, “harvesting”, securing existing positions, rising, and the conquest. They shape marketing strategies necessary for achieving each goal. The authors also summarize appropriate solutions useful for increasing business value via boosting sales and raising productivity, which is proposed as a key task of businesses.