Any enterprise for successful development of the market should have a financial plan, which is a comprehensive document on the operation and development of the organization in terms of money.Moreover, will predict the efficiency and results of the investment, production and economic activity of the company.
This document should reflect the final result of industrial and economic activity, which includes both material goods and cash flows of all divisions, their interdependence and interrelation.The principles and features of its drawing in more detail.
financial plan of the enterprise - is synthesized and reflected in monetary terms, the result of our operations.The information base for its production, mainly, it records accounting (balance sheet and its annexes).
In financial terms, the company should be reflected:
- receipt of funds and income;
- charges and expenses of cash flows;
- credit and budgetary relations;
- company's balance sheet.
strategic financial plan of the enterprise is the basic document of the whole business, as well as the long-term structure of the organization.It should reflect the main financial indicators and the rate of production, investment opportunities, the rate of accumulation and reinvestment.This document defines the basic structure and the resources that are necessary for the organization.
current financial plan of the enterprise is developed on the basis of strategic detail using it.But if in the first case is given by the approximate life characteristics, volume and direction of their use.Within the framework of the current necessary coordination of all kinds of investments with their sources of funding.In addition, it is recommended to study the efficiency of reserves, conducting economic evaluation of the basic directions and ways of making a profit.
operational financial plan of the enterprise - this is a short-term tactical document which is directly linked to the achievement of the current objectives of the company (production plans, procurement of materials, raw materials, etc.).He enters as part of the annual and quarterly budget of the organization.
But the financial plan of the enterprise - this is a very complicated process.The fact is that, given the possible uncertainties and associated risks, it is necessary to prepare options for these documents: optimistic, pessimistic, and most likely.Only in this case it will be possible to hope for effective development of the company.
dwell in more detail on how to plan a financial "recovery" of the enterprise.In this process, basically, should have an impact not only the scale of the organization, but also the scope of its operation.
The main objectives of this document will be the following:
- restoration of solvency;
- increasing competitive opportunities and advantages;
- repayment of loans;
- maintaining an effective and optimal operations.
In terms of improvement of the organization should be sure to get a description and justification of the following information.
Firstly, the program survival, optimization, development of the enterprise.
Second, plan and procedure of reorganization procedures and reforming the organization.
Third, detailed analysis of the structural processes of management of the company during the economic crisis, or else before the onset of it.
Fourth, the rationale for and the representation of the organization of financial aid and support.
