BUSINESS PLAN AS A TOOL OF AIRLINE MANAGEMENT IN THE CONDITION OF A PANDEMIC CRISIS

Introduction. The global Covid-19 pandemic has identified new unpredictable operating conditions for most civil aviation entities. It is established that the majority of representatives of the world aviation business, including Ukraine, have shown unpreparedness and inability to overcome the crisis, avoid bankruptcy and withstand competition. Purpose.The purpose of the study is to theoretically substantiate the technology of development and use of a business plan as an element of management of Ukrainian airlines in a pandemic crisis. Results. It is specified that business planning is a unified mechanism for managing activities in conditions of uncertainty. It is proved that despite the requirements of practice, aspects of the application of business planning as a management element are borrowed, not clearly defined and not adapted to the conditions of Ukrainian airlines in a crisis. Under a market economy, no enterprise can operate profitably without a carefully prepared plan. The experience of organizing business in the field of civil aviation shows that the analysis and planning of the organization is becoming increasingly important due to rapid changes in the operating environment. Conclusions. It is proved that the business plan, as the basis of airline management, allows to analyze all elements of the airline, identify factors of negative impact, threats and opportunities, consider alternative actions, predict financial results, which will optimize operation and minimize the impact of the epidemic crisis.