Bondarenko O. The mechanism of financial planning for small businesses

Present dissertation is devoted to the development of theoretical and practical recommendations for the new way of solving of applied and scientific task for improvement of the mechanism of financial planning for small businesses. Place and role of financial planning was determined as a part of financial management of small businesses and as a socialisation of their business, definition and constituents of the mechanism of financial planning for small businesses were justified. An improvement concept for the mechanism of financial planning of small businesses was developed. State of informational support of financial planning for small businesses was analysed in the dissertation, opportunities of static and dynamic approaches to financial planning were researched, adaptive approach to financial planning for small businesses was improved. Methods of financial forecasting, as well as methodical approach to the balancing strategic and tactical financial plans for small businesses were developed further as a basis for financial planning.