CHALLENGES TO THE PLANNING FUNCTION IN SMEs IN THE CONDITIONS OF DIGITAL TRANSFORMATION

The study aims to outline the framework and the main challenges for planning in SMEs in the context of digitalisation. The object of research is SMEs in Bulgaria, subject - the planning function and its digitization. Through a comparative, critical analysis, the picture in SMEs and the challenges of digital transformation are outlined. An empirical study of the state of planned activities in SMEs and the readiness for digital transformation are conducted, the data are processed by statistical analysis methods. Through deduction, induction and traduction, criteria for self-assessment of the digitalisation of the planned activity in SMEs are derived. The emphasis is on interventions to improve the digital competence of enterprises.