Aktuálne číslo: 2/2019
ISSN 2585-9358 (online)




The key question is, what is financial planning. We can accept it as a process of evaluating the client's financial goals resulting from different stages of his life. The concept of financial planning appeared for the first time in the planning of the state where the state budget was drawn up. Business planning is in many indicators similar to state planning. The financial plan is the basis of the company's concept for its development. There are also negative views on the financial planning, which we can meet not only in literature, but also in the business life. If the company's financial plan is properly prepared, it will always report improvement in the economic indicators at the end of the planned period for which the company's financial plan was created. To achieve goal of paper, we have used methods of collecting information, especially from scientific foreign and domestic works. By using pairwise methods of induction and deduction, analyse and synthesis, we have formulated partial conclusions, to better illustrate the results obtained, we used graphical and mathematical methods, for more clear presentation of results in tables.

Autor: Alena BAŠOVÁ

Vydanie: 2019/1     Strany: 5-10     Klasifikácia JEL: L0, O12, P3

Kľúčové slová: financial planning, investor, controlling function, complex processes, financial decisions


Ing. Alena Bašová, PhD
Dept. of Finances,
Faculty of national Economy
University of Economics in Bratislava
Dolnozemská cesta 1
852 35 Bratislava
e-mail: alenkabaso@gmail.com


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