GENERAL DIRECTIONS AND CHARACTERISTICS OF THE EXPERIENCE OF FINANCIAL PLANNING IN ENTERPRISES IN DEVELOPED COUNTRIES

Abstract

This article considers foreign experience as an important factor in ensuring the effectiveness and sustainable development of financial planning in enterprises. In developed countries, financial planning is carried out, first of all, in combination with market mechanisms, digital technologies and financial control systems. Effective allocation and optimization of financial resources, the use of automated budgeting and forecasting models, the introduction of modern risk management methods, compliance with in ternational financial reporting standards, ensuring financial transparency and responsibility based on the principles of corporate governance. At the same time, the experience of foreign enterprises shows the widespread use of innovative financing sources — venture capital, bonds, leasing and crowdfunding. The analysis of these experiences serves as an important methodological basis for Uzbek enterprises to improve the effectiveness of financial planning, strengthen competitiveness and accelerate the integr ation processes into world markets.