Purpose. The purpose of the study is to formulate a proposal to improve the technology of planning the supply of goods as part of the financial planning of import operations of PE "Art-Energo" in accordance with the problems identified during the analysis of the enterprise. Among the objectives of the study are: - consideration of the current state and features of the functioning of the system of financial planning of import operations at the enterprise during the analysis of its activities; - identification of the most urgent problem that arises in the supply of goods within the financial planning of import operations of the enterprise; - formation of a proposal to solve the identified problem of financial planning of import operations and justification of its feasibility. Design/methodology/approach. To achieve the goals, special and general scientific methods were used, including: graphic method was used to visualize the cycle of financial planning of imports of PE "Art-Energo"; expert method was used to determine the weight of the criteria for evaluating suppliers in the system of financial planning of import operations of PE "Art-Energo"; comparison was used to justify the most favorable terms of cooperation and to select the best contractors; systematization was used for calculations of liquidity indicators; generalization was used to develop recommendations for working with partners by category in the system of financial planning of import operations of PE "Art-Energo". Findings. In the article is shown that the conditions of cooperation with foreign counterparties directly affect not only the competitiveness of the enterprise, but also the financial performance of its activities. It was found that non-parity terms of cooperation with suppliers can be one of the causes of cash gaps, which in turn leads to the inability of the company to repay its obligations on time and, consequently, to insolvency. It is established that the maneuverability of working capital is significantly reduced with the full advance of products, which is the main condition for cooperation of suppliers with PE "Art-Energo", so there is a need to transform the payment system. In order to increase the efficiency of the technology of planning the supply of goods as part of the financial planning of import operations, it is proposed to introduce a system of supplier evaluation in the activities of the enterprise. The hypothesis of a positive relationship between the introduction of supplier evaluation system as a tool of improvement the financial planning of import operations of PE "Art-Energo" and the growth of the company's ability to pay current liabilities, including timely payments on accounts payable due to operating cash flow is proven. Practical implications. The introduction of a supplier evaluation system based on the evaluation of estimation according to the relevant criteria and the classification of partners by category will help ensure transparency of the contractor selection mechanism, eliminating subjective preferences, thereby minimizing the impact of the human factor. That is why such a way to improve the technology of planning the supply of goods can find practical application not only in the case of PE "Art-Energo", but also for any other trading company. Originality/value. In the article, the authors suggest the use of a supplier evaluation system based on the results of the audit and the assignment of the rating to the contractors, that allow to identify their weaknesses and clearly formulate the tasks that need to be solved by the supplier in order to effectively cooperate with PE "Art-Energo". Eliminating the actual shortcomings of the supply system and the introduction of supplier evaluation system helps the company to reduce costs, risks, increase the quality of goods and ensure the stability of work.
FINANCIAL PLANNING OF IMPORT OPERATIONS IN PE "ART-ENERGO"
