IMPROVEMENT OF THE FINANCIAL PLANNING REGIME FOR THE OPERATING ACTIVITIES OF A MACHINE-BUILDING ENTERPRISE

The article highlights the characteristic features of the Russian engineering industry, examines the influence of the allocated features on the process of financial planning of operating activities. The most important features that should be taken into account in the operational planning process include: the specificity of the industry, the internal and external environment of the organization, the degree of constructive complexity and science intensity of the final product, the specific nature of the products, the organization and technology of production, the duration of commercial and production cycles, Prevailing management conditions. The work defines the set of factors for a particular research object that influences the functioning of financial planning. The degree of importance of each factor is determined on the basis of the rank matrix. In the work, a system of indicators is formed, which serves as the basis of a criterial basis for making a decision within the framework of financial operational planning. The article attempted to classify the indicators by the nature of the information used. Among the indicators examined, more than half have stochastic or uncertain information, and this raises doubts about the desirability of using deterministic methods of decision making. In the process of operational financial planning, when making different decisions, one should use methods that are supposed to be game theory or methods developed in mathematical statistics and probability theory. With the help of the relevance assessment, factors that have a dominant effect on the process of operational financial planning of a machine-building enterprise