Improvement of organizational and managerial aspects of financial planning at the enterprise

The subject of the research is improvement of organizational and managerial aspects of financial
planning at the enterprise.
The purpose of the study is to identify ways for improving the organizational and managerial
aspects of financial planning at the enterprise.
Research methods. The dialectical method of scientific knowledge, method of analysis and
synthesis, comparative method, method of generalization of data are used in the work.
Results of work. The paper deals with the organizational and managerial model of the budget
process at the enterprise. The main tasks of the Budget Planning Department (BPD) are outlined. The
direction of increasing the efficiency of the planning system at the enterprise is determined.
Conclusions. The results of the conducted study were the following conclusions. An important
direction of improving the efficiency of the financial planning system at enterprises should be to
study the organizational aspects of budgeting at the enterprise. The organizational and managerial
mechanism of the budget process at the enterprise should be improved by coordinating the actions of
the entities, planning centers, responsibility centers and cost centers, which should be reflected in the
regulation of budget planning of the enterprise.