LIDIA I. TELYSHEVSKA, NATALIA P. ANDRUSCHENKO, SERGEY S. SERGEYEV
Financial Planning as a Prerequisite for Financial Stability of the Enterprise
(original language – Ukrainian)
The demand for drawing up financial plans, constantly changing economic conditions, unstable tax system, Joint-stock companies which make false calculation of financial indicators, determine the need to develop ways of financial support tasks in the field of entrepreneurship, in particular through the financial planning process. In the article proved expediency of development of financial plans as one of the main preconditions for financial stability in the management of production-financial activity of the enterprise. Analyzed the specific process of financial planning and singled out the methodology of its implementation. Study of the nature of financial planning gave an opportunity to reveal several measures concerning its improvement, namely: the application of a balanced scorecard as a tool for strategic planning and systematic SWOT-analysis as a key element of strategic planning, ERP-system for greater flexibility of financial planning and budgeting, better implementation business development strategy based on key performance indicators of the enterprise.
Key words: enterprise, planning, profit, strategic planning, financial stability, financial planning.
Placed in №2, 2013.
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