The article examines the theoretical and methodological foundations of planning in large corporate structures of the oil and gas sector and the specific features of planning organization at an oil transportation enterprise. Based on a system analysis of the activities of a major Russian oil pipeline company, problem areas of the current planning system are identified, including changes in the structure of assets and capital, revenue dynamics and output per employee in 2018–2020. It is shown that the existing practice of developing strategic, medium-term and operational plans does not sufficiently rely on scenario planning and modern methods for evaluating the effectiveness of plan implementation, which limits the company’s adaptability to changes in the external and internal environment. The purpose of the study is to develop and substantiate a set of managerial decisions to improve the planning process at an oil transportation enterprise. The research methodology includes system and comparative analysis, economic and mathematical methods, graphical and tabular tools, and elements of regression analysis when assessing the dynamics of key performance indicators. The scientific novelty lies in refining the approach to assessing the effectiveness of the planning system at the level of a large infrastructure corporation and in proposing ways to integrate scenario planning, performance indicators (KPIs) and monitoring tools into a unified planning framework. The practical significance of the results is that the proposed recommendations can be used to update development programs and increase the effectiveness of strategic and operational plan implementation in oil pipeline companies.
Svetlana Frolovа (2026) studied this question.