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With transition to new conditions of managing the versatility and discrepancy of the happening processes emphasize importance and relevance of planning, but, naturally, already in new quality as the market economy dictates new approaches to development both economies in general, and the enterprises (organizations). The new direction in planning business planning gained the development. Process of business planning allows to see all complex of future operations of business activity and in advance to analyse possible options of succession of events. Business planning in those types of activity where both anticipation for a long-term outlook, and qualitative preliminary researches which need to be carried out before implementation of actions are required is especially important. Experience of many successful Kazakhstan and foreign enterprises shows that in the conditions of market economy with its fierce competition business planning is the most important condition of its survival, economic growth and successful business.