У статті проаналізовано особливості фінансового планування у бюджетних установах (закладах, організаціях) та державних підприємствах. Виявлено, що планування у державному секторі економіки України не спрямоване на перспективу. Встановлено, що існуюча практика складання кошторисів, як короткострокових фінансових планів бюджетних установ, не стимулює управлінців до ефективного господарювання. Аргументовано, що діючий порядок фінансового планування на державних підприємствах не сприяє підвищенню результативності діяльності уповноважених суб’єктів управління. Обґрунтовано необхідність вдосконалення нормативно-правових та організаційно-методичних засад фінансового планування у державному секторі економіки України.
The article analyzes the peculiarities of financial planning in budget institutions (organizations) and state enterprises. It is revealed that financial planning in the public sector of the Ukrainian economy is not aimed at the perspective, since legislation does not oblige relevant management entities to make up strategic plans for their activities. It is established that the current practice of the estimates compiling, as short term financial plans of budgetary institutions, has proved to be ineffective, since the methods used in this (indicative, normative and balance) do not promote management interest in their activities results. The research is showed that the current procedure for planning financial and economic activities of state enterprises does not contribute to raising of performance of relevant entities, which, in our opinion, due to lack of proper scientific and methodological support.
In order to increase the level of satisfaction of the population's interests of quality and fullness of public goods produced by state-owned business entities, and to optimize state financial resources directed towards this, it is necessary, in particular, to change approaches to planning the activities of such institutions (organizations) and enterprises. First, to oblige public sector entities of the Ukrainian economy to carry out strategic planning, which will contribute to a perspective vision of the development of both individual social institutions and the country as a whole. Secondly, we think that budget institutions should be able to draw up investment plans, which will provide a balance of income from the provision of paid services, grants, voluntary donations, etc., and expenditures that will be generated because of spending the funds received on the development of such institutions. In this case, the main methods of planning are forecasting, calculation and analytical, factorization, elimination, method optimization of planned solutions, options (writing scripts). Thirdly, it is necessary to define normatively indicators that will be used to finance specific types of institutions, and not just the branches of the economy. This will promote to encourage of state-owned entities to their achievement. The introduction of such recommendations primarily requires the establishment of appropriate regulatory, organizational, and methodical support that will regulate the implementation of both short-term and long-term planning, establish responsible persons, and determine the methods of planning and tools that can be used by the manager. We think that to form such support, it is necessary that the legislator take into account the achievements of modern science and practice.
