Methodological foundations financial planning in the state unitary enterprise
Fundamental changes in the Russian economy, the tightening of the business environment, increased competition, the instability of the financial condition of the state unitary enterprises (SUE) and their solvency problems require a search of qualitatively new approaches to managing financial institutions. In this regard, the issues related, related to the improvement of in-house financial planning, good implementation of which contributes to the rational allocation of resources of the enterprise, and ultimately leads to the achievement of the efficiency of all of its financial and economic activities. The need for the functioning of state unitary enterprises and even state-owned enterprises in the market economy depends on a number of fundamental reasons. Practice shows that a large number of unitary enterprises are not able to cover the costs associated with the production of goods and services in the commercial and social purposes and in connection with this have to survive at the expense of direct or implicit subsidies and compensations. This means that the unitary enterprises are directly dependent on the decisions of the relevant state or municipal authorities, which in turn discredits the effectiveness of the mechanism of financial planning and management in such enterprises. This article describes the economic substance of financial planning in the state unitary enterprises, discussed different scientific approaches to the formulation of the concept, the functional purpose of planning and finance of nature; summarizes the methodological approaches and forms of financial planning in the state unitary enterprises. The article also describes a mechanism for the implementation of financial planning at the state unitary enterprises as an aggregate of two. The introduction and practical implementation of a set of conceptual recommendations proposed in the study will be the basis of increase of efficiency of financial planning at the Russian state unitary enterprises, the formation of them as competitive entities, increased economic activity in the absence of commercial interest. This approach will form the basis for increasing the financial potential of the Russian Federation in the part of the state sector of the economy.