Post-Implementation Review of Investments in Dairy Companies in Ukraine

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.