Gvozdey N. The financial planning in agricultural enterprises

Research object: objective conformities to the law of organization and necessary and sufficient pre-conditions of realization of the financial planning of agricultural enterprises are in a period market transformation of agrarian economy. Research purpose: development of theoretical and methodical bases of the financial planning and ground of effective method of introduction of the system of financial plans in practice of management of agricultural enterprises as a factor of increase of their financial adaptiveness. Methods: functionally structural analysis, analysis of the systems, economical mathematical analysis, monographic, comparative, empiric, graphic, correlation regressive, programmatic having a special purpose. Theoretical and practical results: explored theoretical and methodological base of the financial planning; modern practice of the financial planning of agricultural enterprises is appraised and found out its basic questions of problems. Argued directions of modernization of the financial planning of agricultural enterprises, the methodical tool of ground and adopting financial plans is developed. Scientific novelty consists in systematization of theoretical base of the financial planning, improvement of his methodical bases and ground of effective method of introduction of the system of financial plans in practice of management of agricultural enterprises with the purpose of increase of their financial adaptiveness to the dynamic external environment. Degree of introduction: drawn on research results Main administration of agroindustrial development of Cherkasy regional state administration, agricultural enterprises of Chigirin district of the Cherkasy area, in the educational process of the Uman state agrarian university. Efficiency: drawing on got results will be instrumental in the improvement of the analytically planned work of agricultural enterprises. Sphere, industry of the use: agricultural enterprises.