Vol.7, No 4, 2010 pp. 411 - 421
UDC 336.144.2/.3
ELABORATION OF KEY ASPECTS OF FINANCIAL PLANNING IN ENTREPRENEURIAL ENDEAVOURS
Milan B. Vemić
Novi Sad Faculty for Sport and Tourism, Novi Sad, Serbia
milanvemic1@yahoo.com
The main objective of this paper is to analyze the special role and instruments of financial planning for small enterprises and entrepreneurs. The author of the paper advocates the use of modern tools of financial planning such as break even, cash flow analysis, liquidity and monitoring point to achieve better performance in the operation of modern businesses.
Key Words: financial planning, break even point, cash flow, liquidity monitoring
NEKI KLJUČNI ASPEKTI FINANSIJSKOG PLANIRANJA U PREDUZETNIČKIM PODUHVATIMA
Ovaj rad pokazuje da je finansijsko planiranje ključna funkcija finansijskog menadžmenta malih preduzeća i preduzetnika. Autor obrađuje instrumente, forme i ročnost finansijskog planiranja kao centralne aspekte ukupnih, fiksnih i varijabilnih troškova koji se stavljaju u kontekstu prelomne tačke rentabilnosti i savremene racio analize.
Ključne reči: finansijsko planiranje, prelomna tačka rentabilnosti, analiza tokova gotovine analiza, praćenje likvidnosti
