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The financial planning and its tasks in modern models of enterprise management

机译:经济规划及其在现代企业管理模式中的任务

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The article deals with issues of financial planning and its tasks in modern models of enterprise management. The financial planning acquires relevance in modern conditions and is implemented by determining the most important indicators, proportions and rates of expanded reproduction. It is also the main form of enterprise's goal realization. This research shows various approaches of regional and foreign authors to the interpretation of financial planning concept. The object of financial planning is the financial activities, aimed to implement the functions of the enterprise's finances. The subject is the financial resources that are planned for economic activity and financial relations arising in the process of financial planning. They are regulated on the basis of methodological and organizational support. The authors proved that in order to define the term "financial planning" and the procedure for calculating financial plan indicators, it is advisable to take into account the mechanism of minimizing risks and balancing the level of profitability with them. The authors explored various models of strategic management in the financial planning system and proposed to consider the stage of concretization and coordination of financial policy for the planning period, since it determines the methods for calculating planned indicators and financial planning procedures in accordance with the conceptual approach. In order to choose a management model, one should take into account the industry affiliation, production and socioeconomic potential of an enterprise and the stage of its life cycle. The article also clarified the list of the main tasks and new directions of financial planning in the context of dynamically changing market conditions.
机译:本文涉及财务规划问题及其在现代企业管理模式中的任务。财务规划在现代条件下获得相关性,并通过确定最重要的指标,比例和扩大繁殖的率来实施。它也是企业目标实现的主要形式。本研究显示了区域和外国作者的各种方法,以解释财务规划概念。财务规划对象是财务活动,旨在执行企业财务的职能。主题是在财务规划过程中计划进行经济活动和财务关系的财务资源。它们是根据方法和组织支持的限制。提交人证明,为了定义“财务规划”一词和计算财务计划指标的程序,建议考虑到最大限度地减少风险并平衡与他们的盈利水平的机制。作者探讨了财务规划系统中各种战略管理模式,并提出了考虑了规划期间财务政策的具体化和协调阶段,因为它决定了根据概念方法计算计划指标和财务规划程序的方法。为了选择一个管理模式,人们应该考虑到企业的行业隶属,生产和社会经济潜力和生命周期的阶段。本文还澄清了在动态变化市场条件的背景下的主要任务和财务计划的新方向列表。

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