Republic of uzbekistan andijan machine-building institute fundamentals of business management


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Where, when, how and for whomproduct 
determine production and sales
Determining what resources are needed to achieve 
the set goal; 
Ensuring effective use of resources 
The need for planning 


compared to the planned economy, planning is more flexible, i.e. changes according to the demand 
of the time. A number of approaches that form the essence of management are known to us, and 
we considered planning, operational management and control systems as elements of the 
management system above. For example, P. Durker gives the sequence of general functions of 
management: elements such as planning, control, organization, communication, motivation. 
Financial planning is done based on several methods. The main ones are: 
1. 
Method of extrapolation; 
2. 
Normative method; 
3. 
Method of mathematical modeling. 
Method of extrapolationThe essence of this is that it envisages drawing up a financial plan 
for the next reporting year based on the financial results of the previous reporting period. Forecast 
and plan accounting books of financial indicators are based on the use of different methods. The 
extrapolation method is based on financial indicators and their dynamic changes. Financial 
indicators are based on the indicators of the reporting year. 
Normative methodin, it is envisaged to use the established norms and regulations. For 
example: how many children should study in the 1st grade in budget institutions, how many places 
should be in the sanatorium, etc. It is carried out by creating financial models that reproduce the 
real economy and social processes using the method of mathematical modeling. Financial plan and 
types of units. Planning includes the processes of developing and adopting quantitative and 
qualitative goals and determining effective ways to achieve them. Goals developed in the form of 
a "tree of goals" are recommended based on the possibility of calculations in the system of 
indicators considered important at this level of management. Management decisions in the 
planning process are made based on the results of the analysis of financial information. There are 
several reasons for the need for financial planning at the macro and micro level. The current 
economic situation in the Republic of Uzbekistan creates the need for certain improvements in the 
planning processes of state and enterprise finance. Any of the above methods are used in the 
planning process. For example, in the process of budget planning, the extrapolation method is used 
at the same time, and their balance must be ensured when planning budget expenses and income. 
Therefore, in order to compensate for the differences in expenses and income, sources of deficit 
financing are also planned. All links of the financial system have their own financial plan. In 
commercial enterprises, the financial plan is formed in the form of a balance of income and 
expenses. A financial plan is a document that describes the methods of achieving pre-set financial 
goals that link the company's income and expenses. In the process of financial planning, the 
financial goals of the enterprise are determined, the degree of compliance of the set goals with the 
current financial situation of the enterprise is established, a sequence of activities aimed at 
achieving the set goals is formed. The financial plan is characteristic of all links of the financial 
system. For example, at the level of public finance, a budget project is developed and approved as 
a balance of the main revenues and expenses of the state. 
At the level of economic entities, a financial plan is drawn up in the form of a balance of 
income and expenses. Financial planning is based on strategic and production plans. 


Strategic plan 
Production plan 
of the enterprisepurpose, 
defining the task, scope 
and field of activity 
Production, marketing, 
determination of scientific - 
research, investment 
policies 
The strategic plan envisages the formation of the goals, tasks, and scope of the enterprise's 
spheres of activity. The production plan is based on the strategic plan and includes production, 
marketing, research and investment policies. 

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