KEY ASPECTS OF STRATEGIC FINANCIAL PLANNING CONCEPT AT AN ENTERPRISE
Journal Title: ЕКОНОМІЧНИЙ ДИСКУРС - Year 2016, Vol 2, Issue 2
Abstract
Introduction. Urgent needs of increase of efficiency of strategic financial planning leads to the need to find new mechanisms for an enterprise financial management, providing the ability to adequately assess and forecast of its financial and economic status, detection of hidden sources of loss, as well as identify potential reserves of increase of profitability of production. Methods. The study used logic methods and techniques of knowledge: analysis, synthesis, systematic method, synthesis; empirical methods: observation, modeling; scientific methods of theoretical research: formalization. Results. The article carried the systematization and analysis of strategic financial planning and designated two generalized tasks related to the upper and lower levels of strategic financial planning. It revealed the connection between the source data and the results of these tasks. There is rational sequence of their solutions is defined. Discussion. Creation of theoretical bases of formation of management decisions that contribute to the development of the concept of strategic financial planning, the choice of strategic directions of the company and the development of the economic model of rational distribution of resources in these directions.
Authors and Affiliations
Dmitry Lazarenko, Stanislav Sirenko
Keywords
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