In modern economic conditions, there is a growing need for modernization and increasing production capacity, and, as a result, for the implementation of appropriate investment projects, which is impossible without competent business planning. The subject, of this research is the economic relations, arising in the development and implementation of a business planning system. As part, of the study, a graphical and statistical analysis of changes in the structure of investments in fixed assets in Russia was carried out. The purpose of this study is to formulate and identify problems and barriers that arise in the development, implementation and realization of business plans at modern Russian enterprises. The results of the study showed the relevance of the problem of using and developing the business planning system at many domestic enterprises. In the conclusion, a set of methods for solving the identified problems of the realization of business plans, necessary for the successful development of the planning system, the implementation of investment projects, and the further growth of financial investments.