Sytnyk H. Financial Planning at Commercial Enterprises

Theoretic and methodologic basis and scientific and methodologic approaches to organization of financial planning at commercial enterprises are covered in the thesis. Knowledge about essential features of financial planning was enriched, periodization of genesis of its theory and complex of components of theoretical basis were identified. Theoretical basis of classification of types of financial planning, financial plans and planned financial indicators was improved. Methodological provisions of concept of financial planning of the commercial enterprise on the basis of process-based approach were developed. Methodologic basis of financial analysis in accordance with process-based financial planning was improved. Main tendencies of development of financial status of the commercial enterprises of Ukraine were identified, as well as factors that determine them, status and problems of organization of financial planning at the commercial enterprises of Ukraine. Theoretical basis of formation of financial targets was improved and methodological principles of their mutual agreement were developed. Methodological basis of development of financial plans of different levels was justified: strategic, current, operational. Knowledge of methodological principles of justification of planned financial decisions was enriched. Organizational and informational support of the concept of process-based financial planning at the commercial enterprise was justified. Methodological basis of quality assessment of financial plans of the commercial enterprise was improved