Abstract:

The main problems of using financial planning tools, namely its principles, in order to achieve an effective system of financial planning at the enterprise are considered. Planning is an integral part of management and provides achievement of sustainable enterprise development, that is why, effective financial planning is the necessary means of realization of the main objective of the company – profit maximization. It is determined that the principles of financial planning are the objective category of planning science, which serves as a starting fundamental concept that expresses the cumulative effect of a number of laws. In addition, on the base of the aggregation and analysis of planning principles the system of financial planning principles is specified, providing efficient financial planning and control functions use, achievement of the mission and objectives of the economic entity activity management and ensuring of its profitability. The scientific novelty of the research lies in the specification of financial planning principles defining at the enterprise and their semantic characteristics.

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