Shaposhnikov O. Mechanisms of financial planning in national economy management system

Object of dissertational research are planning processes in national economy system. The work purpose - working out of theoretical positions and methodical approaches concerning improvement of mechanisms of financial planning in a control system of national economy. Research methods - the system analysis and generalisation; comparisons; methods of statistical groupings, the economic-mathematical, logic, comparative analysis; economic-mathematical modelling. Scientific novelty of dissertational work consists in a theoretical substantiation and the decision of a problem concerning management of national economy at level of diversified holdings by means of improvement of mechanisms of financial planning. For the first time the mechanism of budgeting of diversified holding and the mechanism of planning of tax deductions of the enterprises of diversified holding are offered. The mechanism of operational budgeting of the enterprise, analytical structure of the data at planning and the actual account, the methodical recommendations providing consolidation of the planned information in consolidated budgets of participants of holding, methodical approaches to an estimation of financial potential of the enterprises at formation of diversified holding are improved. Ordering of diversified holding structures with revealing of advantages and directions of the subsequent increase of their efficiency; the planning category instrument - the term "budgeting" which is adapted for management of diversified holdings; ordering of existing models of budgeting of separate managing subjects; an estimation of a role of budgeting in a control system of diversified holding has had the further development.