In conditions of external instability of developmentgreat importance is the analysis of how the financial stability of the enterprise is managed. From the correct choice of his model depends both the management of the financial security of the company or enterprise, and financial stabilization at the macro and microeconomic level and economic independence in general.
Financial is characterized as the state of accountsa company that guarantees its solvency. The methods of financial management and financial sustainability should be characterized by such parameters to meet the requirements and trends of the market development and meet the needs of the enterprise.
Financial stabilization of the enterprise is achievedOnly in the case of a combination of such factors as the creation of conditions for the possible provision of an increase in the volume of activity of profitable production at a constant rate of growth of real home equity and the ability to ensure a stable management of the financial stability of the enterprise. Evaluation of these parameters allows external analysts to reliably determine the resource potential of the enterprise, its prospects, assess financial independence, and formulate a forecast for future development. The statistics show that the financial sustainability of some Russian companies is declining, as the amount of long-term and current liabilities is growing rapidly with a decrease in activity volumes. The reasons for this are the impact of the global crisis, inflation growth, unstable state tax and credit policy, deterioration of the investment climate in the state. Sustainability, in itself, depends on the financial potential, which, in turn, is determined by the volume of own, as well as borrowed funds and attracted resources, which the company has the ability to dispose of.
The reasons for the discrepancy to the proper level of financial stability may be different, but which can be classified into:
- current - affecting the level of sustainability. The current non-compliance is eliminated by operational methods of financial management;
- strategic - those that affect theachievement of an appropriate level of financial sustainability: mistakes in the management strategy, in the financing policy, etc. Strategic discrepancy can be eliminated through actions such as adjusting or replacing goals, implementing diversification, managing the financial sustainability of an enterprise through the creation of new organizational forms.
Financial sustainability is an integrateda category that can be characterized as a specific state of finance, the efficiency of their deployment and use, which ensures the development of all segments of the enterprise. Financial stability manifests economic relations, which form a financial mechanism for ensuring the forward movement of socio-economic development.
The financial problems that arise nowmost enterprises, are forced to generate new forms of business organization. One of the ways that can help to maintain the company's sustainable position is flexible financial planning and effective financial management of the enterprise, of which financial planning is a part.
An important condition for the formation of a planning modelshould be the development of unified documents of the planning system within the enterprise, the establishment for all participants in the process of unified rules for the formation, control and analysis of plans and their management.
Increase the degree of flexibility and maneuverabilityfinancial planning will help to compile multivariate financial plans (scenarios) according to specified efficiency criteria, which will reduce the risk of non-fulfillment of plans or excessive deviation from reality upon implementation.
To strengthen the relationship and balancebetween different plans, it is necessary to adjust the annual financial plan at least once every 30 days. It is also important to compare the annual plan with the operational plans and the results of their implementation.
The breakdown of the entire planning process into separate modules will greatly simplify the procedure for the formation and implementation of the plan, as well as the process of monitoring its implementation.
Transition to modern management methodsfinancial resources, implementation and use of specialized automated management and planning systems, will allow for multidimensional financial planning.
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