Post-Implementation Review of Investments in Dairy Companies in Ukraine

Abstract

The purpose of the paper is to reflect the peculiarities of post-implementation review of investment strategy and investment projects in dairy companies in Ukraine. Methodology. A survey regarding current usage of strategic instruments and investment controlling among top-management of dairy industry companies in Ukraine had been conducted. Strategic plan construction tools and processes among dairy companies in Ukraine had been investigated. Results. The article contains the investigation on value-adding of strategic planning tools and particularly investment strategy build-up in order to achieve financial and social goals of the company. General review shows that dairy companies in Ukraine do not sufficiently use such tools, which has negative long-term consequences. Three directions of post-implementation review had been identified: separate investment projects post-implementation review, strategy (and particularly – investment strategy) post-implementation review and strategic planning process and tools post-implementation review. The last mentioned is vital for FMCG companies’ usage in developing countries due to internal and external vulnerability factors. Other two types of post-implementation review have to be conducted in order to assure value-adding from strategic planning process and investment projects implementation. Practical value. Companies, particularly on topand middle-management level, may use proposed procedures of post-implementation review in order to build-up or optimize processes related to strategic planning and investment implementation. Originality. Tools of post-implementation review regarding investment projects, investment and overall business strategy had been structured and worked out.