vestreaВестник Российского экономического университета имени Г. В. ПлехановаVestnik of the Plekhanov Russian University of Economics2413-28292587-9251Plekhanov Russian University of Economics10.21686/2413-2829-2024-5-130-139vestrea-2095Research ArticleФИНАНСЫFINANCEФинансовое планирование для малых инновационных компанийFinance Planning for Small Innovation Companieshttps://orcid.org/0000-0002-5892-0841ГригоровичА. В.GrigorovichA. V.

Анастасия Вячеславовна Григорович кандидат экономических наук, преподаватель кафедры экономической безопасности, финансов и бухгалтерского учета

141014, Московская область, городской округ Мытищи, г. Мытищи, ул. Веры Волошиной, д. 12/30

Anastasia V. Grigorovich PhD, Lecturer of Economic Security, Financial and Accounting Department

12/30 Vera Voloshina Str., Mytishchi, Urban District Mytishchi, Moscow Region, 141014

a_kozhanova@bk.ruРоссийский университет кооперацииРоссияRussian University of CooperationRussian Federation20240210202405130139Copyright © Григорович А.В., 20242024Григорович А.В.Grigorovich A.V.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://vest.rea.ru/jour/article/view/2095

Сегодня деятельность многих малых инновационных высокотехнологичных компаний сконцентрирована в области цифровых технологий. Важность составления финансовых планов для этих компаний заключается в необходимости сопоставления уровня предполагаемых затрат, прибыльности и сроков окупаемости с ожиданиями стейкхолдеров; принятии решений по инструментам финансирования; оценке инвестиционной привлекательности для потенциальных инвесторов. Основная цель исследования – изучение существующих методов финансового планирования для оценки их применимости на практике для малых инновационных компаний. На примере реальной компании сравниваются три метода: концептуальная оценка, сценарное планирование и метод Монте Карло. По результатам исследования получен следующий вывод: в условиях неопределенности при расчетах финансовых планов малых инновационных компаний целесообразно использовать вероятностную интерпретацию результатов деятельности, т. е. применять стохастические методы финансового планирования для определения вероятности наступления убытка.

Nowadays the activities of many small innovative companies are concentrated in the field of digital technologies. Today operation of plenty of small innovation highly-technological companies concentrates in the field of digital technologies. Importance of compiling finance plans for these companies is explained by the necessity to compare the level of supposed costs, profitability and payback time with shareholders’ expectations; decision-making on financing tools; appraisal of investment appeal for potential investors. The key goal of the research is to study current methods of finance planning in order to assess their applicability in practice for small innovation companies. Using a real company as an example, three methods were compared: conceptual appraisal, scenario planning and Monte Carlo method. As a result the following conclusion was drawn: in conditions of uncertainty in making-up finance plans of small innovation companies it is advisable to use probability interpretation of work results, i. e. to use scholastic methods of finance planning to find possibility of damage arising.

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The authors declare that there are no conflicts of interest present.