Особисте фінансове планування: сутність, специфіка, основні етапи

Abstract

Охарактеризовано зміст особистого фінансового планування та основні аспекти побудови індивідуального балансу доходів і витрат, визначено систему оцінки поточного фінансового стану особи. Розглянуто основні критерії групування доходів та витрат особи. Сформовано рекомендації щодо обсягів та умов формування обов’язкових фінансових резервів. Визначено перспективи подальших досліджень у сфері особистого фінансового планування. Introduction. Financial planning is one of the fundamentals of management and control of he financial condition of each individual. Most people Ukraine, despite the difficult economic situation not exercise personal account of income and expenditure and do not use in everyday ife financial plans to achieve their goals. Purpose. Analysis of the specifi c personal financial planning in the formation of personal balance income and expenditure as a guarantee of quality and organization of personal finance prerequisite for optimizing revenues and expenses citizens. Results. Financial planning is one of the preconditions for effective management and control of the fi nancial condition of each individual. Its implementation is impossible without clear prioritization formation and calculation steps for its implementation. It contains such important components as assessment of existing and required resources, setting financial goals, consistency and calculations of their achievement. Analysis of the sources and amount of own revenues and expenses should be implemented by means of a personal budget of income and expenditure to assess the current fi nancial condition. An important role in assessing their own income and expenditure plays objectivity and completeness of accounting refl ected in the budget. Using practical recommendations for financial advisors and their empirical study authors formation of reserve funds advisable to take into account the recommendations in formation of reserve funds. The authors focuses on the prospects of the profession of independent financial advisors whose activity needs legislative regulation. Conclusion. Improvement of the planning and assessment of personal financial status will lead to increased economic activity, reducing disparities in the revenue and expenditure budgets of individual citizens, improve overall economic welfare of Ukrainian culture and society.