Gordiienko T. Financial planning in leasing companies in Ukraine

The research reveals the essence of integrated system of financial planning, which is based on the correlation of structural, situational and scalar approaches. The author developed methodical principles of forming the financial structure of the leasing company, according to which, determined its basic, advanced and matrix models. The author improved the list of principles of financial planning, identified internal and external factors that affect the financial planning in leasing companies and proposed methodical approach to evaluating the quality of financial planning. The financial structure is determined as a system of financial responsibility centers that are the structural units of the leasing company, united by a certain sign: the type of products, customer groups, type of expenditure, etc., which could affect the financial results of the business units and be financially responsible for their achievement. The author developed the classification of leasing companies through the introduction of such criteria: founder's type, legal status, category lessees, geography, specialization and size of the leasing company. The classification of financial planning was improved by supplement of following signs: entities, character of the environment and result, which contributed to a more complete disclosure of the nature and role of financial planning in the activities of leasing companies.