РОЛЬ ПРОИЗВОДСТВЕННОГО ПЛАНА В ПРОЦЕССЕ БЮДЖЕТИРОВАНИЯ НА ПРЕДПРИЯТИЯХ РЕАЛЬНОГО СЕКТОРА ЭКОНОМИКИ В УСЛОВИЯХ УБЫТОЧНОЙ ДЕЯТЕЛЬНОСТИ

In process of the transition to market relations of the enterprise started to pertain to planning as to outdated instrument, which was used at period of the administrative command only. However planning is one of the main function control and instrument of the achievement of the put tasks. Particularly actual for enterprise, residing in complex condition financial-economic activity.