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. Download 8.42 Kb. Do'stlaringiz bilan baham: |
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