Planowanie finansowe w przedsiębiorstwach przemysłowych
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Date
1969
Authors
Advisor
Editor
Journal Title
Journal ISSN
Volume Title
Publisher
Wydział Prawa i Administracji UAM
Title alternative
The Financial Planning in an Industrial Enterprise
Abstract
The financial planning is an essential part of economic planning in an enterprise.
The aims of financial planning and economic planning are alike.
The period of one year is the basic period of planning. But financial planning
cannot be limited to one-year planning. Long-range planning of a continuous
character is also required in an industrial enterprise. In particular, the investment
costs and the standard of profit distribution ought to be planned for long
years. Attempts of long-range financial planning are being undertaken in industrial
enterprise at present. Financial planning in an enterprise is limited by excessive number of directive
indexes. It causes also a limitation of the staff and management initiative.
This factor weakens the responsibility of the enterprise for rational and effective
activity.
One-year plans in an enterprise are subject to frequent changes without any
justified reasons. Admitting the need of certain elasticity of the financial plan
in an enterprise, it seems that the principle of stability of plans should be accepted
in a planned economy.
Description
Sponsor
Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016
Keywords
Citation
Ruch Prawniczy, Ekonomiczny i Socjologiczny 31, 1969, z. 4, s. 197-211