УДОСКОНАЛЕННЯ МЕТОДИК ФІНАНСОВОГО ПЛАНУВАННЯ В СИСТЕМІ ФІНАНСОВОЇ БЕЗПЕКИ ПІДПРИЄМСТВА

Abstract

The current state of an enterprise development is carrying out not only in our country but also abroad. This is evidenced by the uneven dynamics of the effectiveness of their financial and economic activities. The reduction of technological cycles of production, accelerating the timing of its implementation and the conquest of new markets is a significant impact on the efficiency of enterprises. An actual task for our country enterprises in the context of ensuring innovative development is a financial planning system development that will meet the requirements of modern global trends in production and trade in enterprises financial security system. Enterprises have faced the problem of inefficient management in modern conditions of financial and economic activities. The external factors negative impact has affected the activities of most domestic businesses, which, having lost their stability and solvency, feel the lack of financial resources and reduced profitability. There is lack of a clear strategic idea, ways to achieve it for effective management of enterprises, as well as lack of experience in financial planning in the financial security of the enterprise. Financial planning, depending on the classification is divided into long-term, medium-term, short-term, strategic, tactical and operational. The purpose of financial planning is to increase the efficient use of long-term and short-term money capital. In the planning process measures to increase return on capital, improve stability, minimize risks the company are developed in the enterprise. The financial planning plays a key role in the planning system of the enterprise, ensuring the economic feasibility and effectiveness of the measures being developed to achieve its strategic goals and objectives. The implementation of financial planning in the enterprise is carried out on the basis of three stages, which are subordinate to each other, namely, strategic, tactical and operational. The choice of financial planning methodology is determined by the factors of goals and objectives of enterprise development. The methods used in the process of financial planning today are: calculation and analytical, regulatory, balance, optimization of planning decisions, economic and mathematical modeling, network, program-target. The generalized technique of financial planning which is actual in changing conditions of our state market economy has been offered.