2408-9346Research result. Business and Service Technologies2408-9346392PROBLEMS OF EFFICIENCY AND QUALITY IN SERVICE ACTIVITIESFINANCIAL PLANNING AT TRADE ENTERPRISES AS A FUNCTION OF STRATEGIC MANAGEMENTFINANCIAL PLANNING AT TRADE ENTERPRISES AS A FUNCTION OF STRATEGIC MANAGEMENTBudanovaOlga StanislavovnaBudanovaOlga Stanislavovnalyalka_@mail.ru20141100

The article describes and specifies the role of financial planning at trade commercial enterprises. The author considers the financial system models and the needs of the non-financial sector in selecting the financial system model. The role of financial planning in the enterprise management strategy is determined. The main problems of financial planning are considered. The results of surveys dedicated to planning held at small and medium commercial enterprises in Kharkiv and Kharkiv Region are given. The main results of corporate lending market development in 2013 are studied. The main results of financial reporting indicators in the first half of 2013 and the same period of the previous year in Kharkiv and Kharkiv Region are identified. The factors limiting the usage of financial planning at an enterprise in current conditions are identified.

The article describes and specifies the role of financial planning at trade commercial enterprises. The author considers the financial system models and the needs of the non-financial sector in selecting the financial system model. The role of financial planning in the enterprise management strategy is determined. The main problems of financial planning are considered. The results of surveys dedicated to planning held at small and medium commercial enterprises in Kharkiv and Kharkiv Region are given. The main results of corporate lending market development in 2013 are studied. The main results of financial reporting indicators in the first half of 2013 and the same period of the previous year in Kharkiv and Kharkiv Region are identified. The factors limiting the usage of financial planning at an enterprise in current conditions are identified.

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