Financial plan of the enterprise: characteristics and features of the compilation. Plan of financial 'recovery' of the organization

Any enterprise for successful development in the market should have a financial plan, which is a complex document on the functioning and development of the organization in monetary terms. In addition, the efficiency, as well as the result of the company's investment, production and economic activities will be predicted.

This document should reflect the final outcome of industrial and economic activities, which covers both inventory and cash flows of all units, their interdependence and interconnection. Consider the principles and features of its compilation in more detail.

The financial plan of the enterprise is a synthesizing and reflecting in monetary terms result of the company's production activity. The information base for its compilation, mainly, is the accounting documentation (balance sheet and annexes to it).

In the financial plan, companies should find reflection:

• Income and income;
• Deductions and expenses of cash flows;
• Credit and budgetary relations;
• Company balance.

The strategic financial plan of the enterprise is a document of the basic development of the entire business, as well as a long-term structure in the organization. It should reflect the main monetary indicators and production rates, investment opportunities, the pace of accumulation and reinvestment. This basic document defines the structure and amount of resources that are necessary for the organization.

The current financial plan of the enterprise is developed on the basis of strategic by means of its detailed elaboration. But if in the first case an approximate description of the resources is given, the volume and direction of their use. Within the framework of the current, it is necessary to coordinate all types of investments with sources of their financing. In addition, it is recommended to study the effectiveness of reserves, conduct economic assessment of the basic directions and methods of making a profit.

The company's operational financial plan is a short-term tactical document, the content of which is directly related to the achievement of the current objectives of the company (production plans, procurement of materials, raw materials and others). It is included as an integral part in the organization's annual and quarterly budget.

But drawing up a financial plan for an enterprise is a very difficult process. The fact is that, given possible uncertainties and associated risks, it is necessary to prepare options for these documents: optimistic, pessimistic and most likely. Only in this case it will be possible to hope for effective development of the company in the market.

Let us dwell in more detail on how to draw up a plan for a financial "recovery" of an enterprise. This process, in general, should be influenced not only by the scale of the organization, but also by the scope of its functioning.

The main objectives of this document will be the following:

• Restoration of solvency;
• Increase of competitive opportunities and advantages;
• Repayment of debts on the loan;
• Maintenance of effective and optimal activity.

In terms of recovery of the organization, the following information must necessarily be explained and substantiated.

First, the program of survival, optimization, development of the enterprise.

Secondly, the plan and procedure for carrying out the reorganization and reform of the organization.

Thirdly, a detailed analysis of the company's structural management processes in the conditions of the economic crisis, or before its onset.

Fourth, the rationale for the need and opportunities for the organization to provide financial assistance and support.