Planning a strategy for interaction between members of financial and industrial groups. The financial plan of the enterprise. How to draw up a financial plan - step by step instructions

Strategic planning is the process of formulating the mission and objectives of an organization, selecting specific strategies to identify and obtaining the necessary resources and allocating them in order to ensure effective work organizations in the future.

Planning a strategy for interaction between members of financial and industrial groups

Ivanov S.E.

Interaction strategy planning, on the one hand, is a subsystem of strategic management, on the other, it represents the essential basis of the process strategic planning, which differs from it only in the stages of implementation and subsequent assessment of the strategy. Therefore, in the further presentation, it is allowed to identify the concepts of "strategy planning" and "strategic planning".

Strategic planning is the process of formulating the mission and goals of an organization, choosing specific strategies to identify and obtaining the necessary resources and allocating them in order to ensure the effective operation of the organization in the future. The strategic planning process is a tool to assist in making management decisions... Its mission is to provide innovation and organizational changes sufficient for an adequate response to changes in external environment... Planning a strategy does not end with any immediate action. It usually ends with the establishment of general directions, the adherence to which ensures the growth and strengthening of the organization's position.

The strategic planning process requires both formal and informal procedures for its implementation. To understand and correctly assess the relationship, interaction and interdependence of all divisions of the organization, types of its activities and a rather complex system of plans, the planning process must be organized and formalized.

As you know, middle managers are very reluctant to be distracted by strategic tasks. All its own work time they spend on operational issues on which the immediate results of their activities and the corresponding incentives depend. At the same time, many valuable strategic ideas were put forward by people who had never dealt with these issues before. Formalizing the planning process and placing strategic information within the middle management role ensures that many promising proposals are not overlooked by the strategic planners of the organization. It is very important to create an incentive system for proposals related to the development of new technology, products, new markets, etc.

The inclusion of modern computer technology, economic and mathematical methods and models in the planning system can significantly raise the average level of planned work in an organization and the validity of strategic decisions. Thus, the formalization of the planning process allows a wide range of managers and mid-level specialists to be involved in strategic thinking, that is, it makes it possible for them to pass the "school" of a higher level of management.

In principle, the strategic planning process is not much different from the decision-making process. Here it is also necessary not only to make decisions, but also to constantly solve problems associated with the choice of alternative actions. This refers to the choice of the mission and goals of the organization, the strategy itself, the allocation of resources, the choice of strategic objectives. The search for alternative solutions is largely due to the adaptive nature of strategic planning. Adaptability - a sine qua non of a strategic plan is implemented through a situational approach to planning and assumes an alternative plan and strategy that the organization can transition to. This is a reaction to changes in her external environment.

The essence of the strategy planning process is reduced to finding answers to the questions:

What is the present position of the organization, what is the strategic situation in which it is located?

In what position does the organization's management want to see it in the future?

What obstacles can arise on the way to the goal?

What should be done and how to achieve the goals of the leadership?

Strategic planning process models represent varying degrees of aggregation and disaggregation of individual stages. In fig. 7 is a diagram of the strategic planning process.

Rice. 7. Strategic planning process

The stages highlighted in the figure constitute the actual strategy planning process. At first glance, the sequence of the strategic planning process looks simple enough. But this simplicity is apparent, because due to the presence of feedbacks between different stages, work on each of them can be repeated several times, and their sequence only shows the sequence of the beginning of each stage. The complexity of the planning process is also determined by the content of each stage, which requires a large amount of research work.

The process of planning a strategy meets a number of difficulties in mastering it. The main difficulty lies in the fact that the process of making preliminary decisions depends on the structure of powers in the organization. The new strategy, as a rule, destroys the type of relationship that has developed in the organization and may conflict with the policy of the leadership. The natural reaction to this is to fight against any innovation that disrupts traditional relationships and the structure of authority.

Another significant problem is that the introduction of strategic planning leads to a conflict between the previous activities (operational management), ensuring profit, and new ones. Organizations in the early stages of implementing strategic planning have neither the appropriate motivation nor the inclination to think strategically. The next problem is related to the fact that organizations usually do not have the information necessary for effective strategic planning, either about themselves or about the external environment. In addition, as a rule, they also lack competent managers capable of developing and implementing a strategy.

Alternativeity is the most important distinctive feature strategy planning process, associated with the need to make continuous strategic choices. The main elements of this choice are mission and goals, strategies, strategic objectives, programs, resources and ways of their distribution. The elements of strategic choice are shown in Fig. eight.

Rice. 8. Interrelated elements of strategic choices

Understanding the relationship between the elements of strategic choice is important to understand the complexity of the strategy planning process and the need to create a strategic management system to help overcome these difficulties. In fig. 8 shows the elements of a strategic choice, between which there are certain interrelationships.

Mission and goals. At the top of the hierarchical pyramid is the mission (general goal) of the organization. General purpose details social status organization and creates guidelines for the organization to define goals and strategies at various levels of management. At the base of the mission are the main goals that are developed in support of the mission and within its framework.

Strategies are developed with the aim of realizing the mission and goals of the organization. In our example, the overall strategy of the organization is presented in three stages. This is the so-called step-by-step strategy, in which the attention of the organization's management consistently focuses on the identified problems. However, this does not mean that the second strategy will begin to be implemented after the completion of the first, and the third - after the second. The priority of the strategist here also means that the second strategy will begin to be implemented after the beginning of the first, and the third after the start of the second, that is, the strategies can be implemented in parallel.

Strategic objectives are associated with problems that arise both in the external sphere of the organization and within it when implementing the strategy chosen by the organization.

A strategic objective is a problem associated with an upcoming event outside or within the organization that could affect the organization's ability to achieve its goals. In the literature, strategic objectives are divided into tasks related to new emerging opportunities or organizational strengths that are important to use, and tasks related to external threats or weaknesses organizations.

Tasks have a specific dimension and timing (in our example, correlated with a phased strategy and various programs).

A program is a set of measures aimed at implementing the chosen strategy or strategic task, balanced in terms of time, performers and resources. Each program includes various projects or activities in the course of which a common problem is solved.

At the base of the pyramid (see Fig. 8) are the resources necessary to achieve the general and local goals of the organization, the implementation of the strategy and for the implementation of individual programs and projects. Therefore, in the process of strategic planning and management, it is necessary, firstly, to determine the financial, material, human, informational and other resources required to achieve the set goals and implement the chosen strategy and, secondly, to distribute them between strategic business units, tasks, programs and projects.

Bibliography

For the preparation of this work were used materials from the site cfin.ru/

Successful business development largely depends on adequate planning. This is especially true for enterprises that are new market players. It is important for their founders, firstly, to competently occupy their niche, secondly, to form a sustainable business model, and thirdly, to ensure investment attractiveness firms as well as high credit ratings. All these tasks can be solved by competent planning. How is the financial plan prepared? What is the specificity of this source?

The main components of the financial plan

A financial plan is a set of documents. In general, it consists of:

Sales forecast;

Balance of revenue and expenses;

Calculated profitability chart;

Balance sheet.

Of course, in the methodology of individual enterprises, the principles of forming the corresponding source may differ significantly from this scheme. But it is widespread among Russian businesses... Let's consider the specifics of each of the marked components of the financial plan in more detail.

Sales forecast

This document involves, in fact, the study of the market segment in which the company operates and the subsequent determination of the amount of its share that the firm is likely to be able to occupy. Usually, financial plan in this part it is drawn up for several years in advance - for example, for 3 years. At the same time, the expected growth for the first year can be calculated on a monthly basis (since in this case the forecasts based on the study of current factors are likely to be very close to reality).

Estimated Profitability Chart

The financial plan has a lot to do with forecasts. If the corresponding document on sales volumes is intended to help form expectations for the dynamics of revenue, then the source in question is directly related to profit. That is, when calculating it, cost forecasts are also made.

Balance of revenue and expenses

This document is important from the point of view that the leaders of the company need to know what costs and at what point in time will provide returns in the framework of current activities, and which will pay off over time. Another function of the balance of revenue and expenses is to estimate the amount of costs required to achieve the required turnover (for example, sufficient in terms of the company's current obligations - credit, management, etc.). As a rule, the document under consideration is supplemented with a table, which reflects the ratio of costs and benefits.

There is an official name for the corresponding component of the financial plan - “Profit and Loss Statement”. He is part of accounting statements which the company must provide in government bodies, therefore, its formation is mandatory for many businesses. At the same time, the relevant document is the most important in terms of drawing up a financial plan. It contains valuable and informative information that reflects the effectiveness of the firm's business model.

Of course, the development of the company's financial plan may involve the formation of a balance of proceeds and expenses in forms that differ significantly from the “Profit and Loss Statement”. It can be more detailed or, conversely, less complex. However, the official form of the "Profit and Loss Statement" is assessed by many entrepreneurs as quite logical and informative, and therefore is becoming widespread in business.

Balance sheet

This document, like the previous one, belongs to the category of official documents. The enterprise should form it not only as part of the financial plan, but also as a necessary element of reporting provided to the Federal Tax Service. At the same time, the balance sheet - important element forecasting. Based on the numbers that are reflected in it, the management can analyze how efficiently the company worked in the reporting period, and adjust the business development strategy, if necessary. The balance sheet is one of the most detailed documents characterizing the activities of an enterprise. Through it, financial accounting is carried out. The chart of accounts of the balance sheet is an indispensable component of the activities of specialists of the corresponding departments of the company dealing with monetary issues.

The document in question, as a rule, is created by enterprises without any special differences from the official form approved by the laws of the Russian Federation (although, as in the case of the balance of profits and losses, the company has the right to determine its own criteria for the formation of the corresponding source). Thus, the Russian legislator has developed a fairly well thought-out, logical and informative structure of the balance sheet, and companies willingly use it not only when fulfilling reporting obligations, but also in the process of creating internal corporate financial plans.

It can be noted that the use of forms approved by the state is mandatory for budgetary institutions... So, annually, the relevant organizations, as a rule, are tasked with submitting a plan of financial and economic activities to a higher authority. It can be viewed as an analogue of the corresponding document for private enterprises. Moreover, many businesses form a financial and economic plan based on the structure of the noted source, developed by the state. But if the reporting procedures do not require it, a private enterprise has the right to create documents according to its own concept.

So, the creation of a financial plan for the development of a corporation presupposes, first of all, the formation of four key sources. In what sequence is their development optimal? Let's try to form a step-by-step instruction reflecting the algorithm for creating a financial plan recommended by market experts.

Step-by-step instructions for drawing up a financial plan: the main stages

Many specialists in the field of corporate governance consider it correct, at the same time, to start work not with the formation of any of the marked documents, but with another source - a financing strategy. It thus precedes the creation of any of the four components of the plan in question.

The next stage, within which a financial plan can be drawn up, is the development of a forecast for sales volumes. The fact is that the calculation of revenue is a procedure based on information more readily available in most cases than an analysis of possible expenses. As a rule, a new enterprise enters an already operating segment of the market, the dynamics of demand in which is generally known to all players. From here, you can calculate what the sales volumes can be in relation to certain periods.

After the sales forecast has been drawn up, it's time to work on the schedule of estimated profitability. Thus, the management of the organization has to work to identify, in turn, the likely dynamics of the costs of the organization in relation to a particular period.

Having at our disposal forecasts for revenue and profit, as well as actual figures reflecting commercial activities, it is possible to form a balance sheet that takes into account the corresponding indicators. This document is mostly statistical; it records the financial transactions that have already been completed. The balance sheet performs a similar function. Most often, it is formed simultaneously with the document in which profits and losses are recorded - largely because both of them together form, as we noted above, the financial statements that the company must submit to government agencies.

Stages of drawing up a financial plan

So, drawing up a financial plan can be carried out within the following main stages:

1. Determination of the financing strategy.

2. Formation of revenue forecasts.

3. Determination of the dynamics of costs.

4. Fixation of the results of the firm's activity in the balance sheet of proceeds and expenses ("Profit and loss statement"), as well as in the balance sheet.

Of course, the noted structure of the formation of the source in question may be different. So, it is logical to assume that the financial plan of an organization that has just entered the market will initially not contain data on profit and loss, as well as a balance sheet. The corresponding components will be added to it later.

It may well be that the balance, reflecting revenues and costs, will be supplemented not only with statistical, but also forecast data. An organization's financial plan may be such a need if, again, the firm is just entering the market and investors have a need to obtain as much detail as possible about its business model.

What information should be reflected in the marked sources - documents that form the financial plan of the organization? Let's consider the aspect concerning its content.

What should a financial plan include? As we noted above, it can be composed of four key sources. They are also complemented by a funding strategy. Let's consider the contents of the plan in relation to the sources, the essence of which we have considered above.

It is recommended to start the financial plan of the enterprise with a strategy for the acquisition and distribution of the necessary capital. What should be included in this document? Its recommended structure assumes the following main sections:

Determination of sources of revenue;

Formation of a range of necessary expenses;

Determination of channels for attracting additional capital (through loans, investments);

Formation key principles interaction with the state (selection and justification of the organizational and legal form, tax regime).

The revenue forecast assumes the preparation of a document, which will reflect:

Identification of key channels for generating profit (for example, the sale of specific types of goods that have the highest demand);

Identification of factors influencing the dynamics of sales (season, currency fluctuations, policy of regulators);

Formation of a revenue forecast in relation to certain periods (month, quarter, year and other periods).

The graph showing the dynamics of expenses assumes a very similar structure:

Determination of key items of expenditure (for example, wages, raw materials, transport services);

Identification of factors affecting costs;

Formation of forecasts for expenses.

In turn, the balance of revenues and costs, as well as financial statements have a rather complex structure (if they are based on the forms approved by the state). The purpose of these documents is to identify how effective the current business model of the organization is, to determine how profitable the company is in a particular billing period.

It is possible that the management of the enterprise will decide to use the official forms of the income statement, as well as the balance sheet. In this case, to fill them out, you will need access to the records of the capital movement in the company, to the transactions. So, you will need to research the chart of accounts accounting financial and economic activities of the company. The data for filling out the marked forms is mainly taken from there. Chart of accounts financial activities must, of course, be correctly drawn up. This is guaranteed by its standardization - at the level of federal legal acts.

What to look for when drawing up a financial plan?

So, we have studied what a financial plan of an enterprise is and in accordance with what algorithms it can be developed. Let us now consider the key nuances that are useful to pay attention to when compiling the components of this source.

The first thing to note is that the financial plan is one of many documents drawn up in order to optimize the development model of an organization. It can complement other sources. Most often, it is an integral component, and at the same time a very important, larger document - a business plan. Its main function in this case is to form an idea among the founders of the organization, investors or creditors about the prospects for the commercial activities of a particular enterprise. The plan of financial activities, as we noted above, will include data on revenue, costs, as well as statistics reflecting them. All this information is needed by business founders and their partners.

The main thing is to reflect in the document what the main factors affecting the receipt and distribution of capital will be, how to recognize them in a timely manner and adapt the business model of the enterprise to possible changes. The plan of financial and economic activities of the company allows you to determine the so-called "break-even point" of the company - the moment from which the proceeds consistently exceed costs (in another interpretation - when the return of a specified part of the investment is made).

Forecasting income and expenses is usually formed for several years - most often for 3 years. As we noted above, in the first year, you can distribute the corresponding indicators on a monthly basis. In the structure of income and expenses, those that are characterized by high stability or, conversely, volatility, can be additionally distinguished. For example, with regard to the first type of costs, it could be a rent in accordance with a contract. Volatile costs can be associated with the import of goods from overseas. Their value may change due to changes in the ruble exchange rate in the foreign exchange market.

When drawing up a financial plan, more attention should be paid, according to some researchers, not to the production aspect, but to the sales one. A company can develop a completely unique, technological product, but the company's business model will be ineffective due to the insufficiently capacious market for the corresponding product at the prices that are included in the business plan as guaranteeing the profitability of the enterprise. The solution of the corresponding problem may involve not only carrying out a financial analysis, but also using, as an option, sociological methods - surveys, communication with potential consumers on the Internet in order to identify their purchasing sentiments, demand potential.

It is not worth, in principle, to neglect the costs of promotion, which are not directly related to production, when drawing up an algorithm for obtaining and distributing capital. It may well turn out that in order to occupy the necessary niche in the market, an enterprise will need to invest heavily in advertising - so that more target consumers learn about the brand.

When drawing up financial plans, it is necessary to act in conditions of access to current sources of legislation. You need to be aware of the latest news from the legal field. The legislator can change quite significantly, relatively speaking, the tax rate. The task of the company's management is to find out about this in time and make the necessary adjustments to the financial plan.

Also, do not plan to save on staff salaries. Initially, it is recommended, if possible, to include in the budget of the company, firstly, the size of the staff, which is larger than may be required, based on the criteria of profitability, in order, if necessary, to increase the overall productivity of the enterprise in short time and secondly, a sufficiently high amount of labor compensation. The organization must be attractive to the best specialists of the market segment in which it operates.

Who should develop the financial plan?

Who develops the financial plans for the organization's activities? In practice, these can be both ordinary specialists with the necessary competencies and managers. A scenario is quite possible in which the development of the corresponding plan will be outsourced. Which of the noted mechanisms for drawing up an algorithm for obtaining and distributing capital is the most effective?

There are many points of view on this matter. Some researchers believe that the long-term part of the plan should be trusted by those employees who have access to strategic information. For example, it can be information about the specifics of the firm's loans. Most likely, such employees will be people from among the top managers of the enterprise. In turn, the monthly periods of financial plans, perhaps best of all, will be able to work out specialists who understand in detail the specifics of specific production areas. They will not need to know strategic information. But their competence in the aspect of detailing business processes will probably be even higher than that of the company's management.

Which is better - when the financial plan of the institution is being developed full-time specialists, or a scheme in which the solution of the corresponding problem is outsourced? It depends on many factors. Many enterprises do not trust outsourcing schemes too much due to the use of secret technologies, drawings, materials in the production. Those firms that see their competitive advantage not in unique developments, but in effective business model, just the same in many cases willingly agree to such cooperation mechanisms. Thus, competent, experienced professionals - albeit freelance ones - are involved in drawing up business plans. So, if this is an accountant, then, in particular, they will always be able to properly take into account the chart of accounts of financial and economic activities, with which an untrained specialist may have problems.

Financial group "Legion" offers:

- * business investment (from RUB 10,000); - ** participation in business projects through venture capital investments (investment Money representing share capital, into promising fast-growing enterprises).

Investment plans:

Plan number 1.

Investment for 1 month (no more than 100 thousand rubles) at 10%. Upon payment, a deduction of 3% from the total amount (insurance and banking commissions, tax deductions). Example: RUB 10,000 + 10% = 11,000 rubles. - 3% = 10 670 rubles.

Plan number 2.

Investment for two months (no more than 500 thousand rubles) at 15% per month. After a month, 15% is transferred to the investor's account. At the end of the 2nd month, the amount payable minus 7% (insurance and banking commissions, tax deductions) is transferred to the investor's account. The plan yield is 21.95%. Example: RUB 10,000 - investments. Payment in a month 1500 rubles. Payment for the second month is: 10,000 rubles. + 15% = 11500 RUB - 7% = 10695 rubles. The total amount paid, taking into account the returned investment, is RUB 12,195. * At early termination Of the Agreement at the initiative of the Lender, within a period exceeding one month from the date of its conclusion, he is paid the Loan Amount minus 10 (ten)% of the investment amount. In this case, the amount is transferred within 30 days!

Plan number 3.

Investment for three months (no more than 1 million rubles) at 20% per month. Interest payments are made monthly. After the third month, the amount payable minus 10% (insurance and banking commissions, tax deductions) is transferred to the investor's account. The plan yield is 48%. Example: RUB 10,000 - investments. Monthly payment in the amount of 2000 rubles. Payment for the third month is: 10,000 rubles. + 20% = 12,000 rubles. - 10% = 10,800 rubles. The total amount paid, taking into account the returned investment, is RUB 14,800. * In case of early termination of the Agreement on the initiative of the Lender within a period exceeding one month from the date of its conclusion, he is paid the Loan Amount minus 15 (fifteen)% of the investment amount. In this case, the amount is transferred within 30 days!

Plan number 4.

Investment for six months (no limit on amounts) at 22% per month. Interest payments are made monthly. After the 6th month, the amount payable minus 15% (insurance and banking commissions, tax deductions) is transferred to the investor's account. The plan yield is 113.7%. Example: RUB 10,000 - investments. Monthly payment in the amount of 22% = 2200 rubles. Payment for the sixth month is: 10,000 rubles. + 22% = 12200 rubles. - 15% = 10370 rubles. The total amount paid, taking into account the returned investments, is 21,370 rubles. * In case of early termination of the Agreement on the initiative of the Lender within a period exceeding one month from the date of its conclusion, he is paid the Loan Amount minus 20 (twenty)% of the investment amount. In this case, the amount is transferred within 30 days!

* In order to avoid double taxation, relationships with Investors are built on the basis of loan agreements with interest.

** Business projects with venture investment will be presented on the website of the Legion Financial Group:FG "LEGION"

Advantages:

1. Activities of companies financial group Legion is legitimate based on provisions Civil Code RF, legislation regulating the activities of Companies with limited liability, Consumer Societies, as well as the national laws of Switzerland and Great Britain.

2. Contracts are concluded with legal entity therefore, in accordance with the law, their implementation is mandatory.

3. The reliability of operations with investment amounts is guaranteed by the participation of the Swiss company Aecon Consulting AG in the project, insurance of the consolidated investment funds placed on an account with Credit Suisse, as well as a bank guarantee of their return to the beneficiary's accounts.

4. Timeliness of interest payments and return of investment amounts is additionally ensured by a permanently opened credit line in a partner bank.

5. The success of investments is confirmed by the legality of assets, the impeccable operation of the trading platform and high level professionalism of traders.

Any modern company that leads economic activity in a particular area of ​​business, is engaged in planning. Business planning plays, if not a leading, then at least an important role in matters of economic efficiency and is aimed at maximizing the efficiency that the business can show.

The financial plan of an enterprise is a subtype of a group of management, interrelated documents, which is drawn up and maintained for forward planning and operational management of the resources available to the firm in monetary form... Simply put, thanks to the financial plan, a balance is ensured between the planned and actual receipts of revenue, and, on the other hand, the planned and actual expenses for the company's activities.

The balance of the financial and economic state of the company, which is achieved through high-quality financial planning, is perhaps the main profit of using such a management tool as the financial plan of the enterprise.

Types of financial plans of a modern enterprise

Fierce competition on modern market forces businesses to work much harder, seeking resources and opportunities to become more competitive in their operations. Substantive financial plans, as well as their variable use in operational business issues, allow solving these management tasks, based precisely on the internal plans and resources of the company, avoiding, if possible, a serious dependence of the business on a continuous flow of borrowings. Or, if not to decide, then at least to form with the help of tools financial planning balance within the economic issues of the organization.

It should be noted that financial plans at enterprises differ not only in the size of the planning period (duration), but also in composition. The composition of indicators or the composition of planning items will differ in two parameters: purpose and degree of detail. Relatively speaking, for one company, the grouping of expenses “utility costs” is sufficient, and for another, the planned and actual value of each indicator of the grouping is important: water, electricity, gas supply and others. Therefore, the main classification of financial plans is considered to be the classification by the planning period, within which each specific company independently chooses the degree of detail of the financial plan.

Usually, modern companies in Russia, there are three main types of financial plans:

• Fin. plans short periods: The maximum planning horizon is one year. Used for operating activities and may include the maximum detail of planned and actual indicators, which are managed by the company team.
• Fin. plans for medium-term periods: the planning horizon is more than a year, but not more than five years. Used for planning in the horizon of 1-2 years, include investment and modernization plans that contribute to the growth or strengthening of the business.
• Fin. long-term plans: the longest planning horizon, starting at five years, including the interpretation of the company's long-term financial and production goals.

Figure 1. Types of financial plans of modern companies.

Development of a financial plan for a modern enterprise

The development of a financial plan for an enterprise is an individual process for each individual enterprise, depending on the internal economic characteristics and talent of the financial sector specialists. At the same time, any approach, even the most exotic, to the financial planning process requires financiers to include mandatory, that is, identical for everyone, financial data when drawing up financial plans:

• Planned and operational data on the volume of production and sales;
• Planned and actual estimates of the divisions;
• Cost budget data;
• Revenue budget data;
• Accounts payable and receivable information;
• Data of budgets of taxes and deductions;
• Regulatory data;
• BDDS data;
• Specific data management accounting specific enterprise.

Figure 2. Composition of data for the financial plan.

In practice, the role of financial plans in modern business huge. We can say that financial plans are gradually replacing traditional business plans, because they contain only specific information and allow management teams to constantly monitor the most important values. Essentially, for middle and middle managers top echelon the system of financial plans drawn up at the enterprise is the most dynamic tool. That is, any manager who has access to management information and the competence to manage such information can continuously improve the performance of the unit entrusted to him through the use of various combinations of financial planning tools.

The form of the financial plan of the enterprise and the management tasks solved with the help of the system of financial plans

Today, there is no approved form or a recognized standard of a financial plan for an enterprise, and the variability of the forms of this management tool is due to the internal specifics of enterprises. In the practice of management, there are traditional tabular forms of the system of financial plans of enterprises, own IT-developments in the form of special programs and bundles of these programs that provide data import and export, and specialized boxed software systems.

In order for the company to determine the required degree of detail of its own financial plan, it is worth listing the list of management problems that the financial plan will help solve:

• The financial plan solves the problem of preparing and implementing a continuous assessment system at the enterprise financial indicators companies;
• The financial plan allows you to set up the process of continuous preparation of forecasts and plans for the company's activities;
• Determine the sources of income and the amount of financial resources planned for the enterprise;
• Formulate plans for the needs of the enterprise in financing;
• Plan standards within the enterprise;
• Seek reserves and internal opportunities to improve efficiency;
• Manage the planned modernization and development of the company.

Thus, the system of interrelated financial plans becomes that part of the enterprise management system that reflects and makes it possible to manage all financial, economic, production and business processes, both within the enterprise and in the company's interaction with the external economic environment.

Financial plan of the enterprise - sample

To draw up a high-quality financial plan, it is recommended to use the following sequence of actions:

1. Formulate the goals of drawing up a financial plan;

2. Specify the composition of indicators and the degree of detail;

3. Study examples and samples of financial plans;

4. Develop an example of the form of a financial plan and agree within the organization;

5. Based on feedback from users of the sample of the company's financial plan - to develop a final individual template of the company's financial plan.

Financial plans are drawn up not only to plan the work of a single company as a whole, they can perform different tasks - they can be the basis of projects, calculations within individual divisions, or reflect financial data for a single manufactured part.

Figure 3. An example of a tabular financial plan for a small project.

conclusions

The market economy dictates new requirements to business for its own organization. High competition forces businesses to focus on predictable results, which in turn is impossible without planning. This external market environment prompts companies to engage in financial planning to ensure their own efficiency.

Competent calculations and plans can provide an enterprise not only with current operating benefits, but also help in managing its prospects for the production of works and services, cash flow, investment activities and in the commercial development of the enterprise. Current financial condition enterprises and the corresponding reserve for the future directly depend on financial planning. A competently drawn up financial plan of an enterprise is a guarantee of protection from business risks and an optimal tool for managing internal and external factors affecting the success of the business.