Financial plan is a comprehensive plan of operation and development of the firm in monetary terms. The performance and financial results of the company, investment and financial activities are shown in the financial plan. The main purpose of financial planning is selection the most profitable and financially stable version of the budgeting for the company. Financial plan is a document that shows the results of the company’s activity in terms of the value. The information basis for the preparation of the financial plan is accounting records: the balance sheet and the annex to the balance sheet.