SPECIFYING THE CONTENT OF FINANCIAL PLANNING, ITS GOALS AND OBJECTIVES FOR THE CURRENT TRENDS OF ENTERPRISE DEVELOPMENT
Journal Title: Бізнес-навігатор - Year 2018, Vol 6, Issue 49
Abstract
The article identifies the benefits that planning creates for business entities. On the basis of the analysis of literary sources, the main approaches to the definition of the essence of financial planning are generalized. The process of financial planning and its influence on financial and economic activity of the enterprise are presented. It is noted that the main stages of financial planning at the enterprise can be attributed: analysis of the financial situation; development of financial strategy of the enterprise; drawing up current financial plans; development of operational plans; adjusting financial plans. It is concluded that planning should cover all areas of the enterprise, as well as all stages, actions and operations of both business processes and management processes in order to ensure consistency and balance in all levels of financial and economic activity of the enterprise.
Authors and Affiliations
K. S. Zlobina
Keywords
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