Revenue planning of pharmaceutical companies

The exceptional circumstances of martial law, economic turbulence in the country, and the dynamic development of the global pharma­ceutical market influence the financial planning approaches of pharmaceutical enterprises. Under these conditions, combining traditional financial planning methods with modern ana­lytical and statistical tools becomes crucial. This integration enables adaptation to external condi­tions and ensures sustainable revenue growth. The research is based on the hypothesis that a correlation exists between key financial indi­cators of pharmaceutical companies (speci­fically net sales) and the level of investment, intangible assets, and labor resources. The aim of the research is to identify and assess the impact of key factors on the revenue of pharm­aceutical enterprises. The research employs methods including theoretical generalization, system analysis, grouping, abstraction, statis­tical methods for information collection and processing, deduction, induction, and regression analysis. The research utilizes data from the State Statistics Service of Ukraine, financial statements of pharmaceutical companies obtain­ned from analytical systems and open data portals (YouControl, Opendatabot, Clarity Project), and relevant scientific articles. Based on this data, the study generated consolidated financial statements for Ukraineʼs leading pharm­aceutical companies (those with the highest net sales) for 2024. The impact of specific factors on these companiesʼ revenue levels was analyzed using regression analysis. This allowed for an assessment of the strength and direction of the influence exerted by internal factors: investment levels, the share of intangible assets, and the number of employees. The obtained results can be used for more informed revenue planning by pharmaceutical companies. The identified relationships between revenue and key factors enable the modeling of potential financial outcomes under various development scenarios. This empowers enterprises to opti­mize cost structures, investments, and resource management by focusing on indicators that demonstrate a statistically significant impact on revenue. Consequently, the studyʼs findings serve as a valuable tool for supporting strategic management decision-making