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MAIN PAGE > Journal "Finance and Management" > Rubric "Financial planning and forecasting "
Financial planning and forecasting
Barkovskii S.S., Vorob'ev A.A. - The technology of planning of resources' provision of federal purpose-oriented programs pp. 11-24


Abstract: The subject analyzed in this article is the problem of panning of distribution of budgetary and off-budgetary resources allocated on realization of federal purpose-oriented programs, intensification or expansion of which brings forward an increasing need for development of methodological support that would enable rational distribution of budgetary and off-budgetary means of a federal purpose-oriented program with a longtime term of realization.In his analysis, the author takes into account certain peculiarities of realization of accounting the multiple-stage character of financing federal purpose-oriented programs, peculiarities of accounting two sources of their funding, as well as peculiarities of accounting the distribution of the allocated budgetary and off-budgetary resources.The methods used by the author are mathematic modeling, financial and economic forecasting, optimal managing, mathematic programming, dynamic programming and planning of experiment.The main results of the analysis consist in substantiation and working out of a technology of rational planning of distribution of budget and off-budget resources for realization of complicated federal purpose-oriented programs, which enables timely complication of them and achieving high practical effectiveness with a priori scheduled resource and time limitations. 
Pogorelova T. - Financial Sustainability of Economic Entities and Implications for Tax Planning pp. 38-82


Abstract: The necessity of using the concept of financial sustainability as a summary indicator that describes the financial condition of an entity as a whole, determines the importance of rational administration. To maintain successful management of the financial sustainability of organizations, it is necessary to develop an approach to the definition of this concept and in accordance with this definition, create estimation methods and methods for managing financial sustainability. The subject of the research is the financial sustainability of organizations and implications for tax planning. The author discusses the concept of financial sustainability, methods for evaluating financial sustainability and financial analysis in the form of a numerical example. To achieve this goal the author has used the following research methods: systems analysis, sample survey, classification, methods of comparison, induction and deduction, analysis and synthesis, logical and systematic approaches, modeling and observation. In her research Pogorelova has developed the term base by clarifying the concept of "financial sustainability" and discovered the relationship between tax planning and financial sustainability of economic entities. The author has also developed the technique for assessing the financial sustainability of the organization, which does not require unnecessary material costs and allows to use  Excel or Open Office to assess the financial indicators and their dynamics. 
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