期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2013
卷号：15
期号：1
页码：155-161
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：Success of the company is influenced by the ability to use disposal sources effectively and at the same time to adapt to the changes in its environment. Prediction of changes and their including to the future goals achievement in various time horizons is part of the planning. Company that uses planning increases effectiveness of its business. Importance of planning lies in the decreasing of bad decisions risk and by this way also increasing of possibilities for successful goals achievement. Success of business has its reflection in the financial situation of the company, according which company builds the system of financial planning. Paper deals with research of planning in conditions of Slovakian companies according their volume and functional parts of the plan with resulting of recommendation for plans improving.
关键词：financial planning; functional plan; planning process
