It's no secret that the planning of the economy is an extremely timely and important topic in today's environment.No less urgency and importance are characterized by the organization of financial planning at a particular enterprise, each of which is part of the economy.The importance of this topic is related primarily to the transition to market relations from the newly existing command model of economic management, during which planning methods were chosen by the state and management of the economy in general, carried out centrally.Of course, the modern market to satisfy more severe than the requirements for each enterprise, which means that planning methods should be more than serious, and be based on scientific research.The processes occurring in the enterprise today are characterized by complexity and high mobility, which creates the need to carefully choose the methods of planning.The main factors that characterize the growing role of planning, presented:
- increase in the size of enterprises, a
- high volatility of external factors and variability of external conditions;
- the emergence of a new style of management staff;
- strengthening the centrifugal forces acting in any economic organization;
is worth noting that the ability to use different methods of planning and scheduling in general, in any enterprise are limited due to the influence of a number of objective and subjective factors.The most important factors limiting the possibility of planning, presented:
- the uncertainty of the external environment;
- the possibility of takeover or merger of the company with other organizations;
- the possibility of existence of a monopoly position in the market;
- contractual relationship;
In a market economy to achieve sustained success can only those businesses that are able to clearly and effectively use financial planning methods that continuously collect and accumulate evidence on the state of the target markets, as well as the position of competitors in these markets.In addition, extreme importance is characterized by the ability to correctly assess their own prospects and opportunities.
methods of financial planning is mainly built on the balance of the consideration, as well as available materials, which are necessary in the preparation of a financial plan.It should be noted that the methodology of financial planning and control have been streamlined financial relations arising between the budget and economic entities.In recent years, there is facilitation of financial planning.On the other hand the responsibility of employees of companies in charge of finance has increased significantly in terms of the quality of planning decisions, which they accepted.Also significantly increased the risks inherent in the formation of the strategy which will be developed by the company - each of them will ever operate profitably or becomes bankrupt.That is why in the first place among the criteria for development of strategy and tactics, according to which economic activity is carried out by any undertaking leaves the level of efficiency with which the financial resources.Also crucial was the correct selection of innovative activities as well as investment decisions.
planning methods are very specific methods and techniques, which are calculated using various indicators.Most often when planning costs for enterprises planning methods are used, provided regulatory, computational and analytical, balance sheet, by optimizing planning decisions, economic and mathematical modeling and budgeting.