UDC 338
Authors
Molchanova S. M.,
Candidate of Economic Sciences, Associate Professor, Department of Economics of High-Tech ProductionSaint Petersburg State University of Aerospace Instrumentation, St. Petersburg, Russia
Abstract
The article is devoted to the peculiarities of the financial aspects of business planning, which make it possible to control the financial security of an investment project and reflect the sources of financing, forthcoming costs and sources of their coverage. The basic principles of the financial plan, the classification of the financial model of the business plan, the stages of develop-ment, the characteristics of the organization's cash flow are considered. The reasons for the insufficient cash supply and losses in the company have been identified. Different points of view on the concept of "investment activity", the ratio of own and borrowed funds and their optimal ratio are presented. The ar-ticle presents the advantages and disadvantages of using borrowed capital when assessing the structure of property sources. External factors influence financial stability through: capital structure, relations with investors and creditors, and conditions for attracting and servicing external sources. The financial section of a business plan when evaluating investment projects contains the calculation of investment and commercial risks presented by the author in the article.
Keywords
planning, efficiency, result, management decisions, investment project, financial model, investor, funds, own and borrowed funds, structure of property sources, business plan.
