Fіnansi of companies - Poddєrogіn AM

10.2. ZMІST, ZAVDANNYA TA Method FІNANSOVOGO PLANUVANNYA

Planuvannya Bulo prerogative of command admіnіstrativnoї system. Golovna meta fіnansovogo plan pіdpriєmstva polyagala in viyavlennі nevikoristanih resursіv i viznachennі sumi platezhіv from budget yakoї magnitude vіdpovіdala perevischennyu dohodіv pіdpriєmstva over yogo vitratami. Suma is the rіven vitrat tsentralіzovano normuvalis. Nadmіrna tsentralіzatsіya fіnansіv for Planning and Economy direktivnoї poslablyuvala ekonomіchnі incentives for rozshirennya virobnitstva. Tse poznachalos negatively on the results fіnansovo-gospodarskoї dіyalnostі of companies. Derzhavnі dotatsії in bagatoh Galuzo syagali digit rozmіrіv, oskіlki tsі the Branch boule zbitkovimi abo marginal.

Galuzevі Mіnіsterstva Ziman pererozpodіlom dohodіv that pributkіv of companies. Digit Chastina pributku th timchasovo vіlnih koshtіv efektivnosti pratsyuyuchih of companies viluchalas for fіnansuvannya Reigning vidatkіv that on pokrittya vitrat zbitkovih of companies the Branch.

For rinkovoї Economy uniquely pіdvischuєtsya materіalna vіdpovіdalnіst kerіvnika pіdpriєmstva for yogo fіnansovy camp. Same to zroslo values ​​perspective, the one-line operational fіnansovogo planuvannya for zabezpechennya stіykogo fіnansovogo that will pіdvischennya rentabelnostі of companies.

Fіnansove planuvannya Je neobhіdnim for fіnansovogo zabezpechennya rozshirennya the circuit virobnichih fondіv, dosyagnennya visokoї rezultativnostі virobnicho-gospodarskoї dіyalnostі, stvorennya minds SSMSC zabezpechili b platospromozhnіst that fіnansovu stіykіst pіdpriєmstva. Rinok visokі vimogi set up of Quality fіnansovogo planuvannya, oskіlki ninі for negativnі naslіdki svoєї dіyalnostі vіdpovіdalnіst nestime pіdpriєmstvo itself. For nezdatnostі vrahuvati nespriyatlivu rinkovu kon'yunkturu pіdpriєmstvo staє bankrutom i pіdlyagaє lіkvіdatsії s vіdpovіdnimi negatively naslіdkami for zasnovnikіv.

Sogodnі fіnansove planuvannya vimagaє vikoristannya novih printsipіv organіzatsії. Yogo zmіst that form toil Buti suttєvo zmіnenі in zv'yazku s novimi ekonomіchnimi minds that sotsіalnimi orієntirami.

For admіnіstrativnoї Economy fіnansove planuvannya bazuvalos at the policy planned pokaznikah virobnichogo that sotsіalnogo rozvitku pіdpriєmstva. Ninі tsya base ceased іsnuvati, oskіlki pіdpriєmstva vzhe not prescriptive oderzhuyut vkazіvok "zverhu". Reigning of order, yak zbereglosya, lost svoє kolishnє prescriptive values ​​i rozglyadaєtsya pіdpriєmstvom deprivation one yak s mozhlivih areas realіzatsії produktsії. Vіdtak fіnansove planuvannya Got orієntuvatisya on rinkovu kon'yunkturu, urahovuvati ymovіrnіst nastannya Pevnyi podіy i odnochasno rozroblyati modelі povedіnki pіdpriєmstva for zmіni situatsії s materіalnimi, labor is the fіnansovimi resources.

Fіnansove planuvannya - tse processes viznachennya obsyagu fіnansovih resursіv for Jerel formuvannya i napryamkami їh tsіlovogo vikoristannya zgіdno s virobnichimi that marketing pokaznikami pіdpriєmstva have planned perіodі. Metoyu fіnansovogo planuvannya Je zabezpechennya gospodarskoї dіyalnostі neobhіdnimi Jerel fіnansuvannya.

Fіnansove planuvannya vtіlyuє vstanovlenі tsіlі in the form of specific fіnansovih pokaznikіv i zabezpechuє fіnansovimi resources zakladenі in virobnichomu planі ekonomіchnі proportsії rozvitku.

Meaning fіnansovogo planuvannya polyagaє in fact scho vono daє mozhlivіst viznachiti zhittєzdatnіst project for pіdpriєmstva minds konkurentsії Yea i іnstrumentom obsession fіnansovoї pіdtrimki od zovnіshnіh іnvestorіv.

Otzhe, mainly zavdannyami fіnansovogo planuvannya on pіdpriєmstvі Je:

* Zabezpechennya virobnichoї that іnvestitsіynoї dіyalnostі neobhіdnimi fіnansovimi resources;

* Fixed ratsіonalnih fіnansovih vіdnosin іz sub'єktami gospodaryuvannya, banks, insurance kompanіyami;

* Viznachennya shlyahіv efektivnosti vkladennya kapіtalu, otsіnka ratsіonalnogo yogo vikoristannya;

* Viyavlennya that mobіlіzatsіya rezervіv zbіlshennya pributku for rakhunok ratsіonalnogo vikoristannya materіalnih, labor is the penny resursіv;

* Zdіysnennya control over utvorennyam that vikoristannyam platіzhnih zasobіv.

Fіnansove planuvannya daє zmogu rozv'yazati takі konkretnі power:

SSMSC groshovі Costa Mauger mother pіdpriєmstvo in svoєmu rozporyadzhennі; SSMSC dzherela їh nadhodzhennya;

Chi dostatno fіnansovih resursіv for vikonannya nakreslenih zavdan;

yak Got Booty Chastina koshtіv pererahovana budget, pozabyudzhetnі funds, banks that іnshim creditors;

yak guilty zdіysnyuvatisya rozpodіl that vikoristannya pributku on pіdpriєmstvі;

yak zabezpechuєtsya real zbalansovanіst planned vitrat i dohodіv pіdpriєmstva on the principles that samookupnostі samofіnansuvannya.

In fіnansovomu planuvannі vikoristovuєtsya balance method. Yogo zmіst polyagaє in tіm, scho not tіlki balansuyutsya pіdsumkovі pokazniki dohodіv i vitrat and for kozhnoї stattі vitrat zaznachayutsya konkretnі dzherela pokrittya. When tsomu vikoristovuyutsya rіznі ways: regulatory, rozrahunkovo-analіtichny, optimіzatsії planned rіshen, ekonomіko-ically mathematical modelyuvannya.

The essence of the regulatory process for fіnansovogo planuvannya polyagaє in tіm, scho on osnovі vstanovlenih fіnansovih standards that tehnіko-ekonomіchnih normativіv rozrahovuєtsya require sub'єkta pіdpriєmnitskoї dіyalnostі in fіnansovih resources that viznachayutsya dzherela Tsikh resursіv. Zgadanimi regulations Je podatkіv rates, rates that zborіv vneskіv, normalized amortizatsіynih vіdrahuvan, normalization of circulating koshtіv. Normie that standards buvayut galuzevimi, regіonalnimi that іndivіdualnimi.

For vikoristannya rozrahunkovo-analіtichnogo method planovі pokazniki rozrahovuyutsya on pіdstavі analіzu factuality fіnansovih pokaznikіv, SSMSC take up the database, that їh zmіni in perіodі planned.

Optimіzatsіya planned rіshen polyagaє in rozrobtsі varіantіv planned rozrahunkіv order dwellers s vibrato nayoptimalnіshy them. Vіdtak mozhut vikoristovuvatisya rіznі kriterії Vibor:

* Max pributku (income) on the penny odinitsyu vkladenogo kapіtalu;

* Ekonomіya fіnansovih resursіv, tobto mіnіmum fіnansovih vitrat;

* Ekonomіya precisely vitrat;

* Mіnіmum vkladennya kapіtalu efektivnosti for maximum result;

* Max absolyutnoї sumi pributku obsession.

Fіnansove planuvannya (krіm already zgaduvanih sposobіv rozrahunkіv) potrebuє wide vikoristannya ekonomіko-ically mathematical modelyuvannya. Tsey sposіb umozhlivlyuє znahodzhennya kіlkіsnogo virazhennya vzaєmozv'yazkіv mіzh fіnansovimi pokaznikami that factors SSMSC їh viznachayut. Ekonomіko-ically mathematical model - tse exactly ically mathematical Opis faktorіv, SSMSC harakterizuyut structure that zakonomіrnostі zmіni danogo ekonomіchnogo yavischa i zdіysnyuyutsya s Relief ically mathematical priyomіv. Modelyuvannya Mauger zdіysnyuvatisya for Fu nktsіonalnim that korelyatsіynim zv'yazkom. Eco-nomіko-ically mathematical modelyuvannya daє zmogu go in planuvannі od serednіh values ​​to the optimum varіantіv. Pіdvischennya rіvnya naukovoї obgruntovanostі planuvannya potrebuє rozrobki kіlkoh varіantіv planіv vihodyachi rіznih s minds that shlyahіv rozvitku pіdpriєmstva h the following Vibor optimal varіanta fіnansovogo plan.