BUDGET PLANNING IN POINT OF COMPANY’S FUNDS FLOW MANAGEMENT

Goldina Anna Aleksandrovna, Candidate of economic sciences, associate professor, sub-department of accounting, taxation and audit, Penza State University (40 Krasnaya street, Penza, Russia), anna3103@rambler.ru

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Background. In modern economic conditions a significant aspect for most companies is the need of effective and rational planning of funds flows and equivalents aimed at achieving financial stability, profitability and positive dynamics of company’s development. Under these circumstances, the survival of commercial structures is associated with receiving the competitive advantages by creating a balanced system of financial management as an important structural element of the budget planning process. The goal of the study is to determine the optimal form of funds flow management which deals with cash receipts and disbursements for a certain period of time.
Materials and methods. Implementation of the research objectives was achieved on the basis of the analysis of the existing scientific and practical approaches to assessment and planning of company’s financial flows. The methodology included the economic and statistical methods, comparative analysis, as well as systematization and modeling which allow to compare the content and significance of different techniques used for organizing the budget planning in point of financial flows optimization.
Results. The authors investigated and specified a technique of funds flow management inside an organization, providing the ability to synchronize cash receipts and expenditures for different types and areas of enterprise’s activity.
Conclusions. The examination allows to determine a sequence of actions in organizing an effective order of formation, distribution and use of funds flow, generated during company’s activity.

financial flows, budget planning and optimization of funds flows, funds flow analysis.

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