Open AccessINFORMATION-ANALYTICAL SECURITY FINANCIAL PLANNING OF ACTIVITIES OF INDUSTRIAL ENTERPRISES
Author(s) -
Олександр Носирєв,
Марина Дядюра
Publication year - 2021
Publication title -
vìsnik nacìonalʹnogo tehnìčnogo unìversitetu «harkìvsʹkij polìtehnìčnij ìnstitut». ekonomìčnì nauki
Language(s) - English
Resource type - Journals
ISSN - 2519-4461
DOI - 10.20998/2519-4461.2020.1.64
Subject(s) - business , financial plan , accounting management , strategic financial management , financial management , enterprise planning system , information system , finance , process management , strategic planning , computer science , accounting information system , accounting , marketing , engineering , electrical engineering
The article investigates the financial and economic essence of financial planning and proves that the problem of formation of information and analytical support of financial planning in an industrial enterprise becomes very important and requires a clear rationale and solutions. Analyzed modern methods of financial planning and forecasting companies that provide objective results of the company and found that despite the results achieved, the problem of formation of information–analytical providing financial planning at an industrial enterprise is still not completely solved. The author's classification of information for the needs of financial planning is made and it is proved that for the successful implementation of financial planning the financial management is recommended to use a sufficient information base that describes the individual characteristics of the financial structure of the enterprise and its position in the market. The priority tasks of information and analytical support of the financial planning process are investigated. The system of information and analytical support of financial planning of the enterprise from external sources has been developed. Indicators of information and analytical support of financial planning based on information from internal sources are investigated. The indisputable role of information resources in the activities of modern business entities of any industry is proved. From information must begin the management process (inputs) and information it ends (the output) and the reliability, accuracy, truthfulness, objectivity, timeliness of data, effective operation of the system of information‒analytical security depends on the effective functioning of economic entities. Thus, in competitive conditions of internal and external markets, the effective functioning of the system of information and analytical support of financial planning helps to reduce risks and make rational management decisions. It is concluded that the basis of the financial planning system is the financial plan, the availability and reliability of information affect the correctness of this document.