Financial planning as a basis for management of the company's financial activities

of an enterprise through elements, principles, tools and decision–making mechanisms in the field offinance and their impact on the management of financial activities of an enterprise.The aim of the research is to define financial planning as the basis for managing the financialactivities of an enterprise through the study of its main elements, principles and tools.Research methods. The following general scientific methods were used in writing the article:analysis and synthesis, which allowed to consider financial planning as a system, identify structuralelements and interrelationships; induction and deduction, which helped to summarize individual factsand formulate general laws of financial planning; abstraction and generalization, which contributed tothe formation of the theoretical foundations of financial planning and the identification of key principlesand tools for its use in the management of financial activities of an enterprise; classification andsystematisation of financial planning.Results of the investigation. It has been determined that financial planning is a key elementof managing the financial activities of an enterprise, as it ensures efficient allocation of resources,forecasting of income and expenses, and minimisation of financial risks. It is determined that theprocess of financial planning includes the development of short–term and long–term financial plans,which allows the enterprise to adapt to changes in the external environment, ensure financial stabilityand increase profitability. It is determined that one of the main functions of financial planning is toidentify sources of financing and optimise their use to achieve the strategic and tactical goals ofthe enterprise, which involves analysing financial flows, assessing the investment attractiveness ofprojects and managing working capital. It is proved that effective financial planning allows an enterpriseto reduce costs, optimise the tax burden and increase competitiveness in the market. It has beenestablished that an important aspect of financial planning is the forecasting of possible financial risksand the development of mechanisms to minimise them, which may include diversification of fundingsources, risk insurance, and the use of modern methods of financial analysis and control.Scope of the results. Enterprise finance, financial planning, budgeting, investment, financialactivity of the enterprise.Conclusions. The study has determined that financial planning is a prerequisite for effective enterprisemanagement, as it allows controlling financial resources and contributing to the achievement of strategic goals, increasing profitability, and ensuring financial stability of the enterprise. It has been determinedthat the use of modern financial planning tools contributes to improving the efficiency of enterprise, itsadaptability to market changes and long–term sustainability in a competitive environment. A synergisticcombination of elements, principles and planning tools is proposed that will allow the enterprise to adaptto changes in the market environment, optimise financial flows and increase competitiveness.