MANAGEMENT OF ANTI-CRISIS MANAGEMENT OF ENTERPRISES

The article considers different approaches to understanding financial planning, highlights its importance as a tool for reducing financial risks and ensuring the financial stability of the enterprise. Special attention is paid not only to profitability forecasting, but also to factors affecting solvency and capital structure. The article also describes the structure of forward-looking planning, including the preparation of budgets and estimates, and defines the various tasks of financial planning. The procedure for planning and forecasting using income and expenditure analysis is presented. In the process of planning, the enterprise develops and uses financial plans in order to forecast future financial results. In general, financial planning means the process of forming the volume of financial and material resources according to the sources of their receipt and directions of use, taking into account the production and marketing indicators of the enterprise for the planned period. Profit plays a key role in the financial result of the enterprise’s economic activity, as it combines all the financial results of various types of activity and becomes a source of paying taxes and fees, replenishing the enterprise’s financial resources. Profit planning must be carried out separately for each type of operation: from the sale of goods, from non-sales income and expenses, as well as from other types of activities. The basis for control is feedback, which contains the necessary information to identify the causes and eliminate deviations between actual and planned indicators in the budget. The faster the control is carried out, the more effectively it works. Accounting and control of expenses should be as close as possible to the time and place of their occurrence. Planning methods are outlined, taking into account financial monitoring and analysis of results for various groups of the enterprise. The levels of efficiency of financial control during budget control are analyzed in detail. Proposals for improving financial planning and forecasting in the conditions of the modern economy of Ukraine are provided.