ACCOUNTING PLANNING IN THE FUCTIONING OF EFFECTIVE ENTERPRISE MANAGEMENT

Abstract

The conditions for successful business and business operations in general are accounting planning. The objective of accounting planning is to project estimates in regard to achieving the management control. The essence of accounting planning is reflected in the data that is the subject of accounting records. Together with bookkeeping, accounting planning is an activity of accounting monitoring of a business. Accounting planning is also the essence of a planning process that is more comprehensive and broader in business. Accounting planning through systematic functioning directs and includes planning of flows of profitability, liquidity, capital investments and financial structure and regular setting of plans: balance sheet or results plan, liquidity plan, capital investments and balance sheet plan ie. financial structures.