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The purpose of the work. The purpose of the work is to develop a business plan for the processing of plastic waste on the example of Eco-Element LLC. The relevance of the work. The relevance of the chosen research topic is due to the fact that the environmental situation is currently deteriorating more and more, not only in Russia, but also in the entire world community. The entire environmental situation in the world and in Russia, in particular, depends on an increasing number of waste recycling plants. Very often, in many regions of our country, garbage recycling is carried out only formally, on paper, without conducting real inspections, which leads to a deterioration of the environmental situation as a whole. In this regard, the author identified the need for the development of a business plan for the processing of plastic waste. The method or methodology of the work. The research is based on a general scientific methodology, which provides for the application of a systematic approach to solving the problems of waste recycling by developing a specific business plan on the example of a newly created enterprise. Results. In this work, a business plan of the enterprise was developed on the example of Eco-Element LLC for the processing of plastic waste. That is why, with the constantly deteriorating environmental situation, the development of a business plan becomes an important task, one of the standard samples is the business plan developed in this study for the organization of a plastic waste recycling enterprise. The paper considers the methods of traditional business planning designed for analysis and decision-making in uncertain situations based on modeling of a plastic waste recycling enterprise on the example of Eco-Element LLC. The author has developed a work schedule and a standard staffing table of the projected enterprise LLC "Eco-Element", according to which new jobs appear already at the initial stage of the organization. In addition, job descriptions of employees have been developed in detail. The study provides a comparative analysis of potential consumers of products and an assessment of competitors of the company "Eco-Element" with the identification of a possible market niche. Based on the results of the initial capital investments and current expenses calculated by the author, a forecast estimate of the company's cash flows is given with the calculation of financial indicators supported by the constructed graphs of the main financial dependencies. As a result, based on the analysis of this developed business plan of the plastic waste processing enterprise, calculations of its economic efficiency are given, possible risks are identified and a tape schedule of the calendar plan for the implementation of the project is built. Thus, the effectiveness and impact on the social and environmental environment of this developed business plan is beyond doubt and is confirmed by the calculations performed by the author. The scope of the results. The results of the study can be used in the organization of enterprises for the processing of plastic waste in any region of the Russian Federation in order to obtain both financial income for entrepreneurs and to improve the environmental situation in general in a particular region. Conclusions. In general, all of the above will lead to an improvement in the environmental situation in the Russian Federation. In addition, the indirect effects will be new jobs and the receipt of additional revenues to the budget of the region.

The purpose of the work. The purpose of the work is to develop a plan for the implementation of lean manufacturing principles at the enterprise of JSC "Tannery" in order to improve in-shop logistics and ensure the competitive advantages of the enterprise. The relevance of the work. The relevance of the chosen research topic is due to the fact that in modern conditions of a rapidly changing external environment, an enterprise needs to have competitive advantages in order to sell its products. For most enterprises, the main competitive advantage is to reduce the cost of production, which can be provided, for example, by optimizing in-store logistics. And here lean manufacturing comes to the rescue, which allows you to optimize existing resources. In this regard, the author identified the need to develop a plan for the implementation of lean manufacturing principles on the example of a leather goods manufacturing enterprise. The method or methodology of the work. The research is based on a general scientific methodology, which provides for the application of a systematic approach to solving the problems of in-store logistics by developing a specific plan for the implementation of lean manufacturing principles on the example of the enterprise JSC "Tannery". Results. In this work, a plan was developed to implement the principles of lean manufacturing in order to improve in-house logistics and ensure competitive advantages on the example of the enterprise JSC "Tannery" for the production of leather products. The paper considers the methods of traditional planning designed for analysis and decision-making in uncertain situations when implementing the principles of lean production on the example of the enterprise JSC "Tannery". The author assessed the effectiveness of the logistics system of JSC "Tannery" and identified its weaknesses; spaghetti diagrams for bottlenecks were constructed, a tree of problems and a tree of goals were formulated and constructed. Based on the results of the analytical study, the author proposed to redevelop the racks, which is reflected in detail in the developed plan for the introduction of lean manufacturing principles in order to improve in-store logistics and ensure the competitive advantages of the enterprise of JSC Tannery. Thus, the effectiveness of the plan developed by the author to implement the principles of lean manufacturing in order to improve in-store shelving logistics is beyond doubt and is confirmed by the calculations performed by the author. The scope of the results. The results of the conducted research can be used in the implementation of the principles of lean manufacturing at enterprises producing leather products in any region of the Russian Federation in order to improve warehouse logistics and ensure competitive advantages. Conclusions. In general, all of the above will lead to an improvement in the organization of financial and economic activities of enterprises producing leather products in the Russian Federation. This is especially relevant at present in the context of sanctions imposed by foreign countries against the Russian Federation.

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