Agile financial planning and analysis under conditions of uncertainty: features and implementation directions

Abstract

The concept of FP&A flexibility as the ability of an industrial enterprise to promptly respond to changes in the market environment, while maintaining financial stability and creating value for shareholders has been allocated. The components of a flexible ecosystem of planning and analysis of operational activities of industrial enterprises have been indicated, which cover three end-to-end processes: scenario management; continuous forecasting and on-demand planning in conditions of uncertainty. Statistical data on forecasting based on the analysis of the operational activities of industrial enterprises by three end-to-end processes have been provided. It is proposed to use the information architecture of the enterprise, innovative software technologies and artificial intelligence, which expand the possibilities of forecasting, modeling and analysis of the operational activities of industrial enterprises in the conditions of a changing internal and external environment, in the process of planning the operational activities of industrial enterprises.