Analysis of the financial planning system in the company (on the example of JSC “NC “Kazakhstan Temir Zholy”)

Abstract

The purpose of the article is to review the main financial indicators of JSC “NC “KTZ”. The analysis of dynamics and structure of active and passive balance of the company is studied. The official documents that regulate the activities of the national company are studied. On the basis of statistical data and reports of the company, using the method of financial planning, the study of the main indicators of JSC “NC “KTZ”. The analysis of planned and actual values of indicators noted that the company needs to improve the system of financial planning and budgeting. Finally the conclusions are made and the main problems of sustainable development of the company are stated. JSC “NC “KTZh” is a transport and logistics holding, the history of formation and development of which began in Soviet times. Because of repeated transformations and reorganizations, the holding currently carries out sea and rail transportation, renders services of transport and logistics centers; provides airport, maritime, road and rail infrastructure services. The functions of JSC “NC “KTZh” include acting as an operator of the main railway network, transportation of goods and passengers. The authors of the article note that the unstable dynamics of indicators for the main types of services directly affects the profitability of the company. As before, the main revenue is generated by cargo transportation, primarily transit transportation.