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Ͳ Ͳ ϲȪί IJҲ в ̳ - (24 2015 .) - 2015 ...

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Annual finplan approved by the enterprise independently, however, were based on the control figures on the volume of products sold, the nomenclature of the most important products, the amount of profit margins, payments to the budget, brought to enterprises parent organizations, and agreed with them. Inviolability of the planned solutions gradually transformed into corrections "from above", which were not associated with the search for an alternative. Plans were bulky, and many of the indicators could not be effectively used to manage.The process begins with an analysis of prevailing on the last reporting date of the financial condition of the company.

The main purpose of this analysis is that:- Estimated by the plurality of predetermined parameters of the current level of financial stability in the short, medium and long-time sections based on its comparison with normal for the enterprise level of financial stability; - Identify the main trends in the financial stability and their causes; - Identify priorities and objectives to improve the financial sustainability of the enterprise (the normalization of its financial condition).

The main object of the analysis of financial condition of the company is the balance of its assets and liabilities. However, since the balance reflects the current state of a certain date the assets and liabilities of the enterprise, ie is a kind of "snapshot" the size and structure of its assets and sources of funding, for a correct and meaningful assessment of the financial condition of the reporting date is necessary to analyze the dynamics of changes in the size and structure of assets and liabilities (stock items) for the preceding period or some flow of funds.

To identify the causes of these changes and changes in the overall financial stability of the company during the period necessary to analyze the financial results 2. - of the company for that period, as well as major fund flows. related to the current production and sales activities, and operations with current assets, with the investments and capital-withdrawal (ie transactions with non-current assets, their acquisition and sale) and funding (ie equity transactions and loan liabilities their involvement and repayment). The second step of the process of financial planning of the company is designing its desired ("normal") financial condition at the end of the planning period, namely, the construction of a realistic, taking into account the actual financial condition of the company. project balance sheet as of the last reporting date [4]. The project should reflect the future financial condition of the company, corresponding to the main perceived interests and expectations of shareholders and creditors of the company, ie Owners provide enterprise resources.

The purpose of the design of the balance sheet is to define the basic parameters of the financial condition of the company, which will continue to be seen as a norm.

In the process of financial planning with this norm will be compared variants balance sheets obtained by calculating changes in financial condition of the company. At the same time designing the desired financial condition of the company at the end of the planning period of this state prediction is performed by the necessary financial and economic calculations. The basis for these calculations are relevant source data to make projections of revenues and expenditures, receipts and payments for the planning period, and on this basis, the forecast balance sheet at the end of this period.

The next step in the process of financial planning is to compare the predicted (calculated) financial condition of the company with the desired (normal) state, including an analysis of possible deviations. The projected balance sheet compared with the draft balance sheet, previously constructed, based on the concepts of control now of the desired (normal) the financial condition of the company at the end of the planning period. If abnormalities are the main parameters of the forecast balance from that of the balance of the project deemed minor, the resulting predictive calculation of the balance of assets and liabilities, income and expenses and receipts and payments are approved as part of the financial plan of the enterprise. If deviations from project design parameters are significant, a decision on the adjustment of the original data, which is calculated on the basis of the forecast balance and / or the parameters of the desired state.

After reaching the (method of successive approximations) suitability of the design parameters for the balance of the assets and liabilities of the company desired (normal) parameters defined in the design process of balance and possible adjustments of the project, approved by the financial plan of the enterprise. The structure of the main documents of the financial plan should be included as a minimum, the plan of income and expenses, the balance of assets and liabilities and the plan of receipts and payments. In these three basic document defines a set of interrelated quantitative targets for revenue and expenditure, assets and liabilities and receipts and payments to be made in the plan period to achieve the planned financial condition. This set of tasks is the basis for planning and implementation of coherent and targeted actions to manage the enterprise. It is appropriate to note that the outcome of the above process is the formation of a financial plan on a firmwide (corporate) level. This plan provides a good balance of income and expenses, assets

2. -

and liabilities of the company and. consequently, receipts and payments. Since the actual process of getting and spending resources generally (especially in medium and large companies) anyway, decentralized, so far for corporate financial planning should be the so-called house planning, within which planning revenues and expenses and receipts and payments under the relevant responsibility centers. If the company has in its structure units into separate balance, to these units is also carried out planning of assets and liabilities if the enterprise is a group of the estate's bound legally independent companies [having no longer separate and independent balance], the full cycle of financial planning is implemented as at the level of each of these companies, as well as at the level of the parent (holding) company. In these cases, the level of the enterprise as a whole formed the so-called (consolidated) income and expenditure plans, balance sheets and plans of receipts and payments.It goes without saying that the approved financial plan of the company is "not a dogma but a guide to action"; reasoned, correctly drawn up a plan allows you to organize the purposeful activity of the enterprise; it is assumed that in the course of this activity is carried out the necessary control over the implementation of the plan (achievement of targets, including intermediate), and the current financial condition of the company, as well as monitoring of the environment (operating conditions of the enterprise) in the monitoring process the sensible and reasonable adjustments targets (parameters) on the basis of the relevant financial and economic calculations to assess the effects of various management decisions.

References: 1. , .. : . . [] / .. , ..

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, .. . : , 2008. 160. 3. [ ]- http://www.ozhegov.ru/bukva/11.html. 4.

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