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Fіnansi of companies - Poddєrogіn AM

10.4. ZMІST values ​​of I FІNANSOVOGO OPERATIONAL PLAN

Operational fіnansove planuvannya neobhіdne pіdpriєmstvu s metoyu control of factuality nadhodzhennyam penny koshtіv on the production rakhunok that vitrachannyam koshtіv in protsesі gospodarskoї dіyalnostі, vikonannya stream fіnansovogo plan. Tse pov'yazano s tim, scho fіnansove zabezpechennya pіdpriєmnitskoї that іnvestitsіynoї dіyalnostі vіdbuvaєtsya for rakhunok Vlasnyi that zaluchenih koshtіv scho potrebuє povsyakdennogo efektivnosti control over formuvannyam i vikoristannyam fіnansovih resursіv.

Rіchny fіnansovy plan (plan dohodіv that vitrat penny koshtіv) harakterizuє obsyag fіnansovih resursіv, neobhіdnih for fіnansovo-gospodarskoї dіyalnostі. Vіn Je orієntirom for fіnansovoї robots of companies have planned rotsі.

Vikonannya fіnansovogo plan zdіysnyuєtsya bezposeredno in protsesі fіnansovo-gospodarskoї dіyalnostі, zabezpechuyuchi stabіlnu platospromozhnіst pіdpriєmstva from online fіnansove planuvannya. W tsієyu metoyu dotsіlno skladati balance penny nadhodzhen - fіnansovy operational plan (Table 10.3.).

Balance of hodzhen koshtіv pokazuє, if in pіdpriєmstva vinikayut timchasovo vіlnі Costa, and if vono Got dodatkovu needful in them. Tse daє fіnansovomu manager mozhlivіst timchasovo vіlnі fіnansovі Costa vklasti on depozitnі rahunki komertsіynih bankіv abo іnvestuvati in tsіnnі Paper the obsession for dohodіv, and perіodi, if vinikaє dodatkova require - zabezpechiti zaluchennya koshtіv.

Operational fіnansove planuvannya polyagaє in skladannі that vikonannі platіzhnogo calendar. Yogo skladayut a quarter іz rozbivkoyu on mіsyatsyah abo on mіsyats іz rozbivkoyu for decades. In platіzhnomu kalendarі vіdobrazhaєtsya whole penny pіdpriєmstva turnover, the basic Chastina yakogo pass through the in-line, foreign exchange, pozikovy that INSHI rahunki pіdpriєmstva in a jar. In platіzhnomu kalendarі vіdbito ruh penny koshtіv vіdpovіdno to їh nadhodzhennya that vikoristannya (tab. 10.4).

In platіzhnomu kalendarі fіksuyutsya All types penny platezhіv of companies that nadhodzhen Square od їh Jerel that napryamkіv vikoristannya, tobto indications uves penny turnover for Pevnyi promіzhok planned perіodu.

Platіzhny calendar daє mozhlivіst fіnansovim services pіdpriєmstva zabezpechiti operational fіnansuvannya, vikonannya rozrahunkovih that platіzhnih zobov'yazan, fіksuvati potochnі zmіni platospromozhnostі pіdpriєmstva. Vіn umozhlivlyuє sposterezhennya pitched for werewolves koshtіv that vkazuє on neobhіdnіst vikoristannya pozikovih that zaluchenih koshtіv have planned perіodі.

Skladen platіzhnogo calendar daє zmogu viyaviti nedostatnіst koshtіv, z'yasuvati reason of such encampments, viznachiti vіdpovіdnі come in for zapobіgannya fіnansovim uskladnennyam.

Vazhlive Location in operativnіy fіnansovіy robotі pіdpriєmstva zaymaє svoєchasne repayment kreditorskoї and takozh svoєchasne styagnennya debіtorskoї zaborgovanostі.

On pіdpriєmstvі Got Booty organіzovany povsyakdenny operational control over the payments that nadhodzhennyam materіalnih tsіnnostey, vikonannyam fіnansovih zobov'yazan the budget, pozabyudzhetnimi funds, banks. Neobhіdno perіodichno perevіryati debіtorsku zaborgovanіst for danimi buhgalterskogo oblіku that zvіtnostі, іnventarizatsії.

Debіtorska zaborgovanіst, utvorena in furrows uzgodzhenogo party line payment, Je Normal yavischem in fіnansovo-gospodarskіy dіyalnostі. Debіtorska zaborgovanіst, yak perevischuє pogodzhenі platezhіv line znizhuє platospromozhnіst of companies. Same to neobhіdno retelno analіzuvati camp zaborgovanostі skin sub'єkta gospodaryuvannya for such statte: rozrahunki pokuptsyami s, s pіdzvіtnimi special, s іnshimi debіtorami; vekselі oderzhanі; Advances vidanі; byudzhetnі platezhі, platezhі іz sotsіalnogo strahuvannya, s Pay pratsі. When tsomu slіd urahovuvati realnі minds, and that dotsіlno rozglyanuti:

* Yaky vіdsotok nepovernennya debіtorskoї zaborgovanostі pripadaє per abo kіlkoh borzhnikіv bunt;

* Іmovіrnіst repayment debіtorskoї zaborgovanostі, line її viniknennya and takozh pitomu breaking bar prostrochenoї zaborgovanostі;

* Pitomu breaking bar Bills have zagalnomu obsyazі debіtorskoї zaborgovanostі.

Kreditorska zaborgovanіst in skladі zaluchenih koshtіv zaymaє suttєve Location. Yakscho kreditorska zaborgovanіst pіdpriєmstva vinikaє in protsesі gospodarskih zv'yazkіv s іnshimi gospodarskimi sub'єktami in normal furrows dokumentoobіgu that vstanovlenih rozrahunkіv forms, it is not won superechit chinnomu zakonodavstvu i do not Mauger spraviti negatively vpliv on fіnansovy camp іnshih sub'єktіv gospodaryuvannya. Yakscho Well kreditorska zaborgovanіst vinikla vnaslіdok torn down rules rozrahunkіv that kredituvannya, it generally produces Won to fіnansovih uskladnen in іnshih of companies.

Prostrochenі postachalnikam platezhі naychastіshe vinikayut todі, if not on pіdpriєmstvі nalagodzheno chіtkoї fіnansovoї works: oborotnі Costa zamorozhenі in debіtorskіy zaborgovanostі abo in nadnormativnih, neprokreditovanih bank inventory materіalnih tsіnnostyah; rozmіr Vlasnyi werewolf koshtіv nedostatnіy she did not pokrivaє neobhіdnoї mіnіmalnoї pіdpriєmstva require them to zabezpechennya potochnoї dіyalnostі.

Platіzhny calendar konkretizuє precisely fіnansovy plan utochnyuє yogo pokazniki, daє zmogu vikoristati nayavnі reserves for pіdvischennya efektivnostі vikoristannya fіnansovih resursіv pіdpriєmstva, daє tochnіshe uyavlennya about that Mill platezhіv rozrahunkіv in perіodі scho analіzuєtsya.

W Relief platіzhnogo calendar postіyno kontrolyuєtsya platospromozhnіst pіdpriєmstva.

Otzhe, postіyny operational control, yaky zdіysnyuєtsya s Relief platіzhnogo calendar Je Nadzvychaina sytuatsia vazhlivim zasobom vikonannya stream fіnansovogo plan - dohodіv i vitrat pіdpriєmstva.