- PII
- S042473880000616-6-1
- DOI
- 10.7868/S0000616-6-1
- Publication type
- Article
- Status
- Published
- Authors
- Volume/ Edition
- Volume 51 / Issue 4
- Pages
- 37-58
- Abstract
The basis of the business plan in the company is the development of the production plan (taking into account demand for production and present resources) and the system of the fi nancial plans estimating fi nancial results of the production plan. Development of these plans takes place in different divisions of the company. In the article the attention is paid to the development of the system of models for coordination of planned decisions between the divisions and the company. For the solution of this problem the system of models of development of these plans in the form of iterative procedure is offered. The system consists of the production plan taking into account expansion of capacities, formation of the plan of profi t and losses, planned balance and the plan of cash fl ow taking into account feedback between the models.
- Keywords
- management and functional divisions, production and fi nancial departments, coordination of decisions, systems of models, the aggregated and disaggregated models
- Date of publication
- 01.10.2015
- Year of publication
- 2015
- Number of purchasers
- 1
- Views
- 854