Бізнес планування як шлях до вдосконалення управління фінансовими ресурсами підприємства

Abstract

The level of the enterprise’s financial activity management is determined by the financial security, which is needed for the normal enterprise functioning, validity of resourses distribution and use efficiency. The main precondition of the enterprise’s financial state forming is the economically grounded business plan. Methodological approaches to the forming, elaboration, business plan management evaluation, its joining with development strategy in the transformation processes are considered. Business plan structure determining approaches are offered: they consider it not only as the business-planning instrument, but also as the enterprise’s strategic development orientation. Business plan is considered as the levers system that embodies goal achievement.