home Finance Фінанси (Теорія та вітчизняна практика) - Kirilenko О.P.

Фінанси (Теорія та вітчизняна практика) - Kirilenko О.P.

2.3. FANANSOVE PLANUVANNYA

Фінансове планування - це one з елементів діяльності, пов'язаної з управлінням фінансами, warehousing part of the vsogogo folk and regimental planuvannya. The subject of the financial planning is to make financial resources that are used in the process of developing and redistributing a gross national product, nayvazhlivshimi sredn them - pributok, amortizatsii vidrahuvannya, podatki, obvovyazkov zbori v tsilovi fondi ta іn. The financial plan is a plan of form, rozpodilu, and vicarities of financial resources. The singularity of the financial plans - the stink of storing in the form of grotesque.

Principles of financial planning:

- naukova obgruntovannіst, yaka peredachaє spent rozraunkіv fіnansovyh otkaznikov on the basis of singing techniques, zrahuvanannyam kraschogo dosvidu; Використання засобів обчислювальної техніки, економіко-математичних методів, yakі perebachayut bahtovarіantnіst rozraunkіv i vibir nayoptimalnіshogo them;

- єдність фінансових планів полягає в єдності фінансової політики, єдиному підході до розподілу налого національного доходу, ідиній методилогії розрахунку фінансових показників та ін .;

- uninterrupted, yaka means vzajmozv'azok prospective, current and operative fіnansovyh planіv;

- стабільність, тобто незмінність показників фінансових плаів.

Financial plans are to be stocked up with options, organiza tions, regulations, ix statements (balance of income and debts, kostorisi, business plan, payment of calendars); On rіvnі міністерств, vіdomstv, derzhavnyh komіtіvіv, derzhavnyh tsіlових фонів; In the top of the tariff (budget), and takozh on the territory of the Ukraine (the budget of Ukraine, the budget, the balance of financial resources).

For trivalovyu dії розрізняють:

- Perspective financial plans (for a period of 1 pic);

- поточні (for 1 рік);

- operative (for a quarter, month). Dividing, repacked from the warehouse of the skin finance plan, vibronary vikonannya pivnikh vidivv robot z vikoristannyam vidpovidnikh metodiv (diva table 2).

Table 2.

Etapi і method of financial planning

Methods of economical analisis are to be observed in the visual naval course, but also in the economics and mathematics. Shcho stosuyut інших метоів, then the essence of їх polyagye at the offensive.

Method koefіtsієntіv, abo ekstrapoljacії peredachaє rozpysyugzhennya vstanovleny beside mnogolomu tendentsii na majbutnіy perіod ost rozpysyugzhennya vibrovkikh dannyh na іnshu partnu sukupnostі doslіdzhuvanih ob'ektiv, yakі samі not buli doslіdzheni.

Tse method is vikorostvuyutsya at the end of the capitalist basic fundov, preotsintsy commodity-materialnyh tsinnost in zv'yazku zinflyatsіyu, with planunvanni pributku, the magnitude of vlasnih otvernih koshtiv that.

Perevaga to method koefіtsієntіv polagae y yogo prostoty, vodnochas ttsomu method pritamanny suttievy nedolik. On the right side, at the same time as by means of categorization, to be vikoristovuyutsya with planned financial indicators, mechanically on the offensive, transfer all the shortcomings, but mali in the transitional period; Internal reservation, as a rule, do not swing. The normative method for the financial planning of the above-mentioned shortcomings; Він передбачає розрахунок фінансових показників на основі norms and norms. Tse - standardize the foundation of funds in groschen koshtiv, the norms of amortization, the standards of prisons, the norms of the visas in budgetary establishments.

The normative method is effective in case of a decrease in the norms and norms for advancing wimogs:

- stink of bouti by scientific and priming;

- Progressive (ie, ori-entovaniemi on the terminal dosvid);

- Trivalo;

- Stable. Normativi бувають двох видів:

1) the normative, based on the material norms, but represent the grotesque viraz of the natural norms (when the budget fixes are fixed);

2) standards for self-estrangement values, yakі vіdobrazhayut process of formulating and rozpodilu income, vidrahuvan ta іn. (Fills, outlays in tsilovi funds, standardization of pripodilu pribudku).

The balance method in the financial planning of the performance of the events in the jerusalem of the open pokrtya, the all-round development of the financial plan, the financial and the vibro- nic displays, as a result of which the balance of the plan can be reached. In the day-to-day instincts, the method nabuvaet especial value to that of all types of pidpriemstv to lie in the crumbling koshtiv; Pidpriemstva have become self-reliant, and they are responsible for the delivery of goods, rather than for the support of the government of ministries.

Prior to the practice of the state dignitaries in our region, it is necessary to respect the lack of respect before the method, which was manifested in the redevelopment of koshtiv all the worlds, the visa requirements, the prudent standards, and the budgetary grievances.

Napryamki udoskonalennya financial planuvannya: - zabezpechennia stabilnyh minds dumpty, and ozhe stabylnyh podatkiv, zborniv, podilannya інфляції;

- підвищення ролі prospective financial planning, yakе in the rest of the hour майже not використовується вяявність negative tendencies in the development of economics and non-moderation of the exact development of financial displays. At the same time, yak okremі gospodarjuchichi sub'yekti, so і teritorії kraїni v tsilomu zatsіkavleni u fіnansovomu plannuvannі for the future, that sho bahato ekonomichnyh protsessiv (zokrema on svashirenomuyu vistvitrennyu) vyhodyat for inter-one fate and demand its obruntuvannya;

- wide-spreading of economical standards, electronic-calculating machines, economical-mathematical methods, automation of control systems in financial planning;

- Further, the expansion of the rights of sub-ects, the state dignity, the organ of the self-sufficiency in the financial planning;

- unifikatsiya fіnansovikh planіv in okremih spheres dіyalnі.

Characteristics naiibylsh rozponsjugeny vidіv fіnansovikh planіv.

The balance of income and savings is stored on the property. The goal is a full-fledged financial plan, to be rozrachovuyutsya on the rik z robyvkoyu on quarters.

Structure of the balance sheet of income and equity

І rozdil. Come on and find out:

- a surplus;

- depreciation;

- intrіshnі fіnansovі resursi, shо vinikayut in the basic діяльності (virchka vіd realizatsії zayvih commodity-material tsennosti, приріст стійких пасивів);

- intranstvenny fіnansovі resursi, sho vinikayut beside kapitalnogo budivnstvі, yak conducted by gospodarkim way (virchka vіd realizatії vyhodbutnogo vidobutku korisnyh kopalin, pributok t ekonomіya on budіivelno-montrobnyh robots, realizatsiya pozatitulnih sporud);

- кошти від sale цінних паперів;

- Paying those інші hiring out members of labor collective;

- receipts of visas for executives.

II rozdil. Vidatki i vіdrahuvannya:

- capital contributions;

- capital repair of the basic funds;

- pririst vlasnih revolving koshtiv;

- Assignment of the financial reserve;

- Fund zaohochennya;

- naukovodosledіdnі roboty;

- Staff training;

- утримання об'эктів соцкультпобуту.

III rozdil. Vseemovidnosini with the budget and pozabudzhetnymi funds:

- Filing, zbori інші payment in the budget і in позабюджетні funds;

- Assignment to the budget.

IV rozdil. In the credit system:

- nadnnya pregovstrokovyh posk;

- payment of payments on the pre-stop postings;

- Extinguished pose.

The payment calendar is the operative financial plan. The head meta yogo storonya - prognozuvati finansovyi stenn pidpriemstva on pevnu date, on vidminu vіd balance of income і vidatkіv, yaky zakondaetsya for pevnyi period. The form of a financial plan is presented in Table 3.

In the case of a warehouse payment calendar, you obovyazyakovo vrahovuyutsya: lines vyplaty zaberotnosti pay, premiè, podotennya podatkiv that zdіysnennya ішших paymentів, розрахунків з почальников і споживачами; Stan de bureau of creditors.

Table 3. Payment calendar

Business plan - a plan for realizing the project for the project. Tse not suto fіnansovy plan, ale vіn mіstit rozdіli, yakih nаvoditsya rozraunok fіnansovyh otzaznikіv, yak zakoti, pributok, profitability, lines okupnostі costs. Business plan is obovyazykovo zakladayutsya vypadkah privatization pіdpriєmstva, selling a controlling stake in non-competitive bases to a non-commercial investor, with strict cross-subsidies behind the power. In addition, credit establish in case of pre-adhering to the pre-construction rules, the position of the visas is represented by the funds of the business plan for the loan repayment.

The structure of the business plan: in the first stages, the project description is given and the yogo meta і neobhідність; The characteristic of the goods, the robot to the result, a reach to the completion of the project, and the other; Дослідження і Прогнозування ринкової ситуації, advertising, purchase and competition; The characteristic of the sirovanic and experimental basics, which is protected by kvalifikovakoy robochoy force.

Заключні розділи бізнес-плану - фінансові - де надаються розрахунки прибутку і profitability від реалізації propose to the project, turn out the terms and conditions of the turn of the line, as well as the line of cost-recovery. Кошторис доходів і видатків warehousing establish neviprobnichoї spheres і, в першу чергу, бюджетні оргаізації.

At naybіlsh the fictitious viglyadі кошторис доходів і титків representations in the table 4.

At the practice, you should visibly look at the koshtoris:

1) індивідуальні (кошторис доходів і видатків) - the financing of the plans has been over budgeted;

2) zagalny kostorisi zakladayutsya on the same type of budgetary institutions (schools, lekarney);

3) koshtorisi at the centralization of visits (zmagan, competitions, olimipiad);

4) zvedeni - tsevedeni in Ідині індивідуніні кошториси та кошториси на проведення центлізованих заходів в розрізі of the presumptive ministry.

Table 4.

KOSHTORIS INCOME I VIDATKIV

Budgets, yak fіnansovі plans on рівні держаі abi її okremih teritorіalnih підрозділів, зажди мають дві частини - дохідну і видовкуу. Dokhidna part includes receipts and obovvjazkovyh zborіv, nedostkoty nadohodzhennya. In vidotkіy partially vkazuyutsya straights vitrachanya budgetary koshtiv, yakі viznachayutsya budgetary polity, and takozh diyuchim order rozmozhuvannya vidatkiv mizh okremimi budgets.

The singularity of the state budget, which is the financial plan, is the force of law. Щорічно Верховна Рада України приймає Law of Ukraine on the budget, in a kind of hardening:

- Sumi income to the State Budget of Ukraine;

- sumi vidatkіv of the Statutory Budget of Ukraine;

- borderline rozmіr deficit of the state budget of Ukraine that džarela yogo покриття;

- sumi dotatsіy, subventivy ta rozmіri vіdrahuvan vіd regulyuyuchih vozduhv;

- rozmіr korotnoy kasovoї gotіvki Derzhavnogo budusiyu Ukrainy.

The balance of the financial resources and the vitrat of the power is stored in a manner that is determined by the principles of financing the financial resources, that is, in the territory, the capital, the balance of income and the vitrature of the state. In addition, in order to understand the financial plan, there is a shift in the leveling of the funds for the showing of the state budget, the balance of payments, the balance of income and settlement of the population. Vіdmіnnіst balance fіnansovih resursіv i vitrat powers od Institution Budget polyagaє in fact scho krіm tsentralіzovanih fіnansovih resursіv SSMSC mobіlіzuyutsya through the budget system i derzhavnі tsіlovі funds, nomu vіdobrazhayutsya i detsentralіzovanі fіnansovі resources SSMSC zoseredzhuyutsya in sub'єktіv gospodaryuvannya i in the population. At the first time, "Dohodi" is to be introduced to all kinds of financial resources - surplus, taxes, surcharges in the state funds, get out of the call of the economy, get a contribution to the population, get privatized, and have no real money.

In another rozdіlі "Vitrati" vkazuyutsya napryamki vitrachannya tsentralіzovanih i detsentralіzovanih fіnansovih resursіv - vitrati on rozvitok Economy on sotsіalnі garantії population derzhavnі dotatsії, utrimannya sotsіalno ob'єktіv-cultural, defense, upravlіnnya, zovnіshnoekonomіchnu dіyalnіst on viplatu pensіy, sovereign obslugovuvannya Borgu ta іn.

Feeding for zakriplennya materіalu ta samostynynoi roboti

1. What is the "financial plan"? Hover the fobs of financial plans.

2. On some principles zasnovuyutsya fіnansove planuvannya?

3. Yakı є étapi at the warehouse's financial plan?

4. Give a pervyvnyalnu characteristics of the methods of financial planning and to use the butt shots.

5. Structure, portraits, and the sphere of flattening the balance of income and visas, a payment calendar, a business plan, kostorisu.

6. Name the special budget of the financial plan and the balance of financial resources and vitrat power.

7. Shliakhi vzaskonalennya financial plannuvannya in the reform of the reform of financial mechanics.

Take note of the meaning of the coming term:

• The financial plan

• Balance of income and visibility

• Payment calendar

• Business plan

• Koshtoris

• Budget

• Balance of financial resources and vitrat power