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Based on the results of the world practice in the field of cooperation of civil aviation enterprises, the most promising methods of potentially ensuring the efficiency of operation are the merger or amalgamation of airlines in the form of an aviation alliance or aviation pool. The analysis of research on the application of aspects of business planning in the creation of an aviation pool or aviation alliance showed that, despite the need and demand of practice, this aspect in the theoretical, methodological and scientific direction is not given enough attention. An analysis of the literature showed that aspects of the use of the business plan as an element in determining the effectiveness of mergers of civil aviation enterprises in the context of European integration were not carried out. Referring to the above aspects, the ways of perspective development of Ukrainian airlines in the process of overcoming the conditions of competition and financial crisis by joining aviation alliances and creating pools are clarified. It was found that the main tool for determining the effectiveness of the reorganization of the airline and its financial recovery through cooperation is a business plan as a program of long-term development and assessment of economic feasibility. To achieve the goal of the study, the following tasks were performed: summarized and analyzed current areas of reorganization and financial recovery of Ukrainian airlines - the creation of aviation alliances and pools and opportunities for their development in modern conditions of the air transport market of Ukraine; the methodical approach to improvement of process of substantiation of reorganization and its economic results which is seen in development of the business plan of an estimation of commercial prospects is proved; developed recommendations for taking into account and reflecting in the business plan the features of the processes of creating an aviation alliance or pool. The prospect of further research, given the above, is to develop recommendations for management (management) of the process of reorganization of the airline in the implementation of the business plan to create an aviation alliance or pool.

centralʹnoukraïnsʹkij naukovij vìsnik. ekonomìčnì nauki

Business Plan as an Element of Assessing the Effectiveness of Commercial Cooperation of Ukrainian Airlines in the Context of Globalization of World Aviation