Assessment of the system of financial planning of the enterprise on the basis of a balanced score card
Journal Title: Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу: міжнародний збірник наукових праць - Year 2018, Vol 40, Issue 2
Abstract
The paper investigates the features of constructing a balanced score card (BSC) for assessing the implementation of financial planning at the enterprise. In the course of this study, we identified and formed three groups of indicators, namely indicators that reflect: an asset and a passive enterprise, taking into account the assessment of its financial status; the effectiveness of planning the income, expenses and net financial results of the enterprise; the quality of the formation and use of the financial plan of the enterprise in terms of cash flow. At the same time, in order to carry out a thorough assessment of the formation of the system of financial planning of the enterprise, it is necessary to comprehensively evaluate the values of all the groups of indicators, in particular, it is necessary to make such managerial decisions that will contribute to maintaining the balance of the system. Prospects for further development on this issue will be the development of a system of balanced coefficients for the development, implementation and analysis of the implementation of the financial plan at the enterprise.
Authors and Affiliations
N. L. Ovander, A. V. Overchuk
Keywords
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