The financial plan serves the preservation of the liquidity (solvency) of a restaurant subject, as for instance an enterprise.

If a debtor follows his liabilities not, or is not he not able to fulfill the due obligations to pay then insolvency order the general opening reason for the opening of the insolvency procedure is present after "§ 17 in connection with "§ 16. For the avoidance of the insolvency thus the future deposits and disbursements are to be planned by the restaurant subjects. A financial plan represents, which moneys are needed for which dates in the long-range planning period and from where these to be referred to be supposed. Existing ones or financing gaps which can be expected are uncovered by a financial plan.

The financial plan is apart from the financial accounting a further important instrument (operational) of the account system. However from the financial accounting for task "the information necessary cannot Sicherstellung of each-early solvency" be inferred: On the one hand in the financial accounting primarily past-referred data are seized (documentation of cases of business). On the other hand find payment-effective, and payment-ineffective procedures equally entrance into the financial accounting both. Among the payment-ineffective procedures for example the operational writings-off on material assets rank, the inventory alterations on the different accounts for supplies and goods in addition, or the acceptance of demands and commitments.

As plakatives example here the sales is aforementioned of goods on a goal: In the financial accounting this case of business leads to an increase of the demands from supplies and achievements. A yield and an income are thus booked here, without a deposit (understood as increase of the currency existence) is actually present. Such a case of business improves the earnings, however the cash position of the enterprise and may not thus in the financial plan (still) not be considered.

The subject of the financial plan is (always future-arranged) planning and control referred to the total enterprise all in and outgoing payment stream of the restaurant subject. Often also as total financial budget designation, the financial plan consists of (partial budget), it be based for example on the marketing plan, investment plan and production plan.

Within the range of the real estate financing a financial programme is compiled.

Articles in category "Financial plan"

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