Accounting and analytical basis of strategic financial planning.

Abstract

Investigated the accounting and analytical basis in the supporting of strategic financial planning, which are proceed from The Conceptual Framework for Financial Reporting, in this case, two circuits are distinguished: basic and information. Basic circuit includes concepts and principles, which are put in the accounting system. Information circuit provides the level of elements of financial reporting and its detailing with the opportunity of using indicators in the financial planning. Horizon of financial planning effects on the value of each of them.

Offered to take into account functional purpose of financing sources in the financial planning during the forming a model of current assets management in line with minimum necessary share of own capital in current assets coverage. The security strategy of equity in long-term financial planning is necessary condition of financial independence and prospective solvency. In this case important role is played by structure of financial capital namely, the share of accumulated capital through net profit, as well as its share, which is in mobile form.

Investigated information and analytical communications of profit hoarding in forecast financial planning using the ratio of sustainable economic growth with a target of setting its growth. Construction of a rigidly deterministic factor model makes it possible to use this relation for the strategic planning of the corresponding indicator.

Investigated the weight of monetization ratio in accordance with time of long-term financial planning, allocated the factors, which effect on the gap between net income and positive net cash flow.