Problems of Financial Planning at the Enterprises of Services Sphere

Abstract:

Production and provision of services constitute a significant part of human economic activity and social and social life. Thus, F. Kotler defines a service as "a useful action or benefit of the consumer value of the goods used by customers to meet personal needs, in return for the benefit or value required by the seller of the service."

The main and fundamental difference between services and goods is that the goods are materialized, objectified, embodied and alienated from the manufacturer the result of labor. The process of bringing the product to the consumer is carried out through a standard set of procedures in an institutionally fixed mode – the transfer of the product to trade organizations and its subsequent impersonal sale, which does not require direct interaction between the manufacturer and the consumer. The service as a fundamental feature and integral attribute is a single process of production and personal subjective consumption.