Stratēģijas formulēšanas pamatprincipi muitas dienestā

ENThere are two basic components of the strategic management process: strategy formulation and strategy implementation. This work presents basic components of strategy formulation and the comparative analysis of Baltic states customs strategies – how components of the strategy formulation are observed. The basic components of strategy formulation include stating of the organization mission and setting of major goals, analysis of the organization’s external and internal environment, and the selection of appropriate strategies. The Latvian customs strategy defines the mission and major goals and the main organization values, but there is no SWOT analysis. In preparation of the strategy, the Latvian customs did not use the analysis of the external and internal environment of organizations since it entails strategic management process. The instrument of strategy implementation is the annual plan with the tasks to achieve the major goals, the actions to perform tasks, the deadlines, and persons responsible for the fulfillment of tasks and goals, quantity and quality indicators, and necessary resources. The Lithuanian customs strategy, as in other EU member states, is founded on the globalization process, the increase of international terrorism and threats, as well as an exploding development of information technologies. In general, the actualization of strategies affects changes in the external and the internal environment and challenges. The Lithuanian customs strategy in comparison with the Latvian customs strategy has the following advantages: the external and the internal environment analyses are presented, giving evidence of a scientific approach to the strategy formulation process, strategic goals are defined exactly and succinctly, among them, digitalization of the customs is included, great attention is given to provisions and instruments of the strategy’s implementation.Preparing a business strategy in the future, Latvian customs managers have to learn from the management practice (defined advantages) of the Lithuanian customs strategy as an example. Nevertheless, the lack of definition of organizational values and understanding that personnel resources are significant for the customs development are the minuses in the formulation of the Lithuanian customs strategy. The external and the internal environment analyses are not presented in the Estonian tax and customs strategy; a digital customs environment and annual and quarterly plans are defined as exclusive instruments for the strategy’s implementation, similarly to the Latvian customs strategy. In general, formulations and structures of the Latvian and Estonian strategies are very similar. Regardless of each strategy’s advantages, all strategies need to be improved and perfected; in the future Latvian customs managers have to make use of the scientific approach and best practice examples in the process of strategy formulation.