УДК: 338

DOI: https://doi.org/10.36887/2415-8453-2023-2-9

Fursa Victoriia
PhD in Economics, Associate Professor,
Kharkiv National University of Internal Affairs,
https://orcid.org/0000-0001-6325-0910
Hnatenko Yevgenia
PhD in Economics, Associate Professor, Mykolaiv Institute of Human Development of The Open International University of Human Dvelopment "Ukraine",
https://orcid.org/0000-0001-6201-6268
Hnatieva Tetiana
PhD in Economics, Associate Professor,
Odesa State Agrarian University,
https://orcid.org/0000-0001-6071-0889

JEL classification: E44; O16; P42

For the successful development of business, it is necessary to constantly improve the financial planning system of the enterprise and firm while accumulating domestic and foreign experience and developing new concepts and methodologies. It approaches that consider business conditions. The growing independence of enterprises and their independence from budgetary sources of financing, on the one hand, determined a great initiative in the development of financial planning systems, increased the variability of approaches to their story, and on the other hand, led to the blurring of the single methodological principles of such planning. The lack of a unified model of the financial planning system at the enterprise, enshrined in legislation, and the presence of several debatable issues in the theory of financial planning and budgeting led to the emergence of problems in the field of financial planning organization, the solution of which will allow maximizing the advantages of this technology for enterprises. Along with this, the existing methods and methods of financial planning at enterprises do not fully meet the requirements of economic development at the current stage, which necessitates a new understanding and organizational and technological solutions that allow enterprise managers to overcome the errors of a non-systematic approach and arm themselves with new tools for the effective organization — financial planning process. Financial planning will enable businesses to model strategic direction and take action to optimize financial and business performance. This approach is forward-looking and is used to help finance direct the company to achieve its strategy. Financial planning covers long-term plans, scenario modeling, annual budgeting and forecasting, unique reporting, and analysis. Financial planning – this critical, significant tool and method of financial management needs theoretical and methodological improvement, solving the urgent current problem of overcoming the gap between strategic financial plans and tactical ones with the help of new management approaches and concepts, which include a balanced system of indicators.

Keywords: planning, management, indicator system, enterprise, resources.

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The article was received 25.02.2023