FINANCIAL PLANNING OF ENTERPRISE ACTIVITIES BASED ON ORGANIZATIONAL DESIGN

Abstract

In the course of the study, the essence of the relationship between organizational design and financial planning was analyzed. It has been established that, despite the variety of approaches to financial planning in practice, its functions are implemented in isolation in relation to organizational design, as a result of which the possibility of achieving an optimal financial result is reduced. It has been established that ensuring the relationship between financial planning and organizational design is possible with the introduction of an integrated approach. A number of tasks are given that should be solved at the stage of organizational and financial design in order to build an integral model of the enterprise. It is proposed to use an integral model that allows organizing management processes based on the interaction of production cycles and the organizational structure of the enterprise, which will optimize the relationship between organizational and financial planning at the enterprise. Financial planning will allow you to fully use the potential of the enterprise to achieve the desired financial results in the planning period. The presented model has a modular structure. The set of interacting modules makes it possible to take into account the peculiarities of the structural organization and production cycles of a particular enterprise. Separate structural subdivisions and stages of production cycles are represented by separate modules interacting with each other according to the selected algorithm. To build modules of structural elements and components of the production cycle, methods of mathematical and simulation modeling were used. The integral model makes it possible to study the interaction between production cycles and structural organization in two modes - multi-process and mono-process. The multi-process mode is used to study manufacturing enterprises with a large range of products. The single-process simulation mode is used to study highly specialized enterprises with one production cycle, as well as enterprises with a multi-process operation mode to determine the minimum time for each production cycle. The paper presents an algorithm for modeling the relationship between financial and organizational planning, which makes it possible to investigate the need for labor, material and financial resources of an enterprise. The model makes it possible to analyze various options for the interaction of a structural organization and production cycles, as well as to predict the optimal economic performance of an enterprise at the stage of organizational design and financial planning. It is concluded that due to the close relationship between financial and organizational planning identified with the help of an integral model, it becomes possible to predict the desired financial results using the potential capabilities of an enterprise for structural reorganization or the creation of a new organizational structure.