СТРАТЕГІЧНЕ ФІНАНСОВЕ ПЛАНУВАННЯ ДІЯЛЬНОСТІ ВИРОБНИЧИХ ПІДПРИЄМСТВ НА ПРИКЛАДІ ПАТ «ЛАКТІС»

Objective. The objective of the article is to study the theoretical and practical aspects of the strategic planning of financial results of production plants. Methods. In the course of the study methods of ordering and generalization of stra- tegic planning in the planning of financial results, economic-mathematical, economic and statistical analysis of the justification of competitive strategy are used. Results. The main problems of strategic financial planning are analysed; principles, the application of which is the guarantee of minimizing errors in planning are developed; the advantages of strategic financial planning are considered; financial results of the com- pany for the use of different methods of planning are planned: economic and statistic, the direct account, regulatory, method of «CVP» and method of target profit simulation.