Принципи та роль фінансового планування в забезпеченні розвитку підприємства

Abstract

Досліджено теоретичні та практичні аспекти фінансового планування підприємств та його роль в збалансуванні фінансових ресурсів. Розглянуто різні трактування поняття “фінансове планування”. Наведено і проаналізовано основні правила, принципи побудови фінансових планів та етапи їх складання. Доведено, що забезпечення обґрунтованості фінансового плану, його реальності залежить від достовірності вихідних даних та якості інформаційного забезпечення фінансового планування на підприємстві, дотримання чіткої процедури його реалізації, врахування специфіки діяльності підприємства та зовнішніх чинників впливу на діяльність. The article investigates the theoretical and practical aspects of financial planning of enterprises and its role in balancing financial resources. The aim of the article is to determine the essence of financial planning, its value, role and principles of organization in conditions of unstable economic environment and the increased risk of managing the enterprise. The article describes different interpretations of "financial planning." The analysis of the term definitions showed that financial planning is treated mainly from two perspectives - as a process and as an activity. The article specifies the content, purpose and application of financial planning. It is shown that the process of financial planning must reflect the purpose of operating and marketing activities of the company, be the development of a system of coordinated financial plans that differ in content and duration, determine the amount of financial resources in accordance with the sources of their formation and areas of intended use depending on the long-term goals of the company, changes in the external and internal environment as well as the established objectives and constraints. The basic rules and principles of financial plans and stages of their preparation are presented and analyzed. It is proved that soundness of the financial plan and its reality depend on the reliability of input data and quality of information support of the enterprise financial planning, observing a clear procedure of its implementation, taking into consideration the specifics of the enterprise activities and external factors affecting the business. The article shows that financial planning is a backbone of the whole mechanism of the enterprise activities. In modern conditions the requirements to the quality of financial planning, its organization and responsiveness to change increase sharply. Therefore, financial planning needs logistic approach to its implementation. The most important principles of financial planning, to be used by all companies without exception are: optimal use of available resources and flexibility of the financial planning system. The article shows that the company must respond to changing internal and external environment in advance, and make corresponding alterations in its activities. The author singles out five stages of financial planning. It is shown that each stage requires economically sound calculations, the results of which should be controlled, analyzed and operatively regulated. Particular value is assigned to the appropriate qualification of company’s management. Practical proposals to improve the design and implementation of the financial plan within the enterprise are worked out. To ensure reasonable financial planning and its execution it is necessary to thoroughly prepare its drawing up, to strictly comply with the procedures (sequence of stages), to take into account the specifics of the enterprise activities, properly processed and accurate input information and external factors.