INFLUENCE OF EXTERNAL FACTORS ON THE IMPROVEMENT MECHANISM OF FINANCIAL PLANNING FOR ENTERPRISES IN UKRAINE

Abstract

B a c k g r o u n d . The article is devoted to the review and study of the influence of external factors on the improvement of the financial planning mechanism, including the newest tools in Ukrainian enterprises. The development of one's financial plan in under the real conditions the real conditions of the external environment, as well as the provision of such a mechanism for its implementation, which satisfies the conditions of sustainable development and, at the same time, prevents the destructive influence of negative trends in the external environment – is one of the most important tasks for management, financial and management personnel enterprises of Ukraine.

M е t h o d s . To reveal the topic and form reasonable conclusions, modern general scientific methods in the field of economic research were applied and used, such as: system-structural analysis to determine the current state of the market, direct methods of information collection, comparative method were used, definitions were studied by analyzing the essence of concepts and terms, an assessment of the impact of legislative and regulatory acts and determination of their effect on changes and improvement of the financial planning mechanism of enterprises was carried out, a generalization and systematization of actually implemented innovations and effective adaptation tools during the instability of the external environment was carried out.

R e s u l t s . The impact of external and internal factors, such as those that directly encourage business entities to transform the mechanism of financial planning, due to the use of the latest technologies and the introduction of innovations, has been studied and analyzed. External and internal factors affecting change and innovation in the mechanics of financial planning are systematized, which changes have undergone certain components of the financial planning mechanism, a system of criteria has been proposed that characterize the quality of this mechanism, what events affect the further change of priorities in financial planning, in detail It is described which innovations are implemented today and are used in the activities of Ukrainian enterprises.

C o n c l u s i o n s . The problems that affect the speed and possibilities of applying innovations in the mechanics of financial planning by enterprises in Ukraine have been identified and summarized, and the most important approaches and factors that affect the success of changes in financial planning in modern conditions have been determined.