Tools of theory and practice financial planning activities of the organization
https://doi.org/10.34020/1993-4386-2023-2-5-14
Abstract
The authors present an analysis of the basic concepts and elements of financial planning, formulate the main issues arising in the process of studying the mechanism and tools of financial planning, on the basis of theoretical analysis of scientific works of domestic and foreign scientists, general and specific principles of planning are highlighted. The definition of the key goals and objectives of financial planning allowed the authors to justify the need to use a systematic approach as a methodological basis for planning, identify the main types of systematic methodological approaches and form a set of indicators from external and internal sources used in the financial planning of the organization, as well as to substantiate the relationship between the type of problems being solved and the choice of a planning method that allows the most adequate response to changes and achieve the desired results.
About the Authors
N. V. Bryukhanova
Financial University under the Government of the Russian Federation (Financial University)
Russian Federation
Russian Federation
Natal'ya V. Bryukhanova – Doctor of Economics, Associate Professor, Professor of the Department of Corporate Finance and Corporate Governance.
Moscow
N. V. Fadeikina
Novosibirsk State University of Economics and Management
Russian Federation
Russian Federation
Natal'ya V. Fadeikina – Doctor of Economics, Professor, Honored Scientist and Honored Economist of the Novosibirsk Region, Professor of the Department of Public Finance of the NSUEM, Editor-in-Chief of the "Sibirskaya finansovaya shkola" magazine.
Novosibirsk
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For citations:
Bryukhanova N.V., Fadeikina N.V. Tools of theory and practice financial planning activities of the organization. Siberian Financial School. 2023;(2):5-14. (In Russ.) https://doi.org/10.34020/1993-4386-2023-2-5-14
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