The financial planning and its tasks in modern models of enterprise management

The article deals with issues of financial planning and its tasks in modern models of enterprise management. The financial planning acquires relevance in modern conditions and is implemented by determining the most important indicators, proportions and rates of expanded reproduction. It is also the main form of enterprise's goal realization. This research shows various approaches of regional and foreign authors to the interpretation of financial planning concept. The object of financial planning is the financial activities, aimed to implement the functions of the enterprise's finances. The subject is the financial resources that are planned for economic activity and financial relations arising in the process of financial planning. They are regulated on the basis of methodological and organizational support. The authors proved that in order to define the term "financial planning" and the procedure for calculating financial plan indicators, it is advisable to take into account the mechanism of minimizing risks and balancing the level of profitability with them. The authors explored various models of strategic management in the financial planning system and proposed to consider the stage of concretization and coordination of financial policy for the planning period, since it determines the methods for calculating planned indicators and financial planning procedures in accordance with the conceptual approach. In order to choose a management model, one should take into account the industry affiliation, production and socioeconomic potential of an enterprise and the stage of its life cycle. The article also clarified the list of the main tasks and new directions of financial planning in the context of dynamically changing market conditions.