FINANCIAL PLANNING IN VALUE-BASED MANAGEMENT

On the grounds of analysis and generalization of approaches on essence and significance of financial results in process of evolution of the management theory its conceptual elements are determined, the essence of term is formulated, and its types are systematized in this Paper in aspect of value-based management, which advances the improvement of conceptual framework of the financial planning theory and forms theoretical basis for justified choice of the financial results in practical activity of commercial enterprises.