A historical retrospective and the essence of strategic financial planning | Zendy

Olha Yu. Nestor | Zendy

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A historical retrospective and the essence of strategic financial planning

Author(s) -

Olha Yu. Nestor

Publication year - 2016

Publication title -

ekonomia międzynarodowa

Language(s) - English

Resource type - Journals

eISSN - 2300-6005

pISSN - 2082-4440

DOI - 10.18778/2082-4440.13.05

Subject(s) - strategic financial management , financial plan , strategic planning , finance , perspective (graphical) , business , financial management , financial analysis , accounting management , financial modeling , accounting , computer science , marketing , accounting information system , artificial intelligence

The author has reviewed the historical retrospective of strategic financial planning, distinguished the concepts of “strategic financial planning”, “long-term financial planning” and “perspective financial planning” and determined that their use as synonyms is incorrect. The correctness of three-tier financial planning has been justified. The difference between financial planning, financial forecasting and budgeting has been explained. The problem of strategic financial planning, its advantages and disadvantages, has been considered.

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