Ekaterina G. Sheina,Olim T. Astanakulov,Elina R. Zakirova,Georgiy G. Tsoi
The article is devoted to the problems of building an effective system of financial planning at turnover-oriented enterprises, a characteristic example of which is the hotel chain company operating under an international brand. As part of the study of approaches to financial planning, the authors identify and logically justify the special role of tactical planning in the form of building a group of operating budgets. The authors pay special attention to the budget of marketing expenses, as the most flexible and mobile in terms of the impact of factors of social and economic development, such as the global digitalization of the economy. The authors conducted a segment analysis revenue enterprise hotel chains and articles marketing expenses, and the interrelation between them, which allowed to develop a universal algorithm financial planning marketing expenses of the enterprise under a common system of financial planning and budgeting, and calculate the optimum percentage spent on marketing activities with the financial resources necessary to achieve the planned financial results.