ABSTRACT
The financial plan is closely related to the economic plan for the nation as a whole. Neither production nor consumption can be divorced from the relationship with money. Whether it is the productive sector, the capital construction sector, the transport sector, or the education and health sectors, their plans will be in vain if they are not guaranteed an adequate amount of money capital. The financial plan of a sector is expressed in the form of a revenues and expenditures balance table. It is the comprehensive financial reflection of the output, capital construction, materials supply, labor, production, costs, prices, and marketing plans for that sector, and it is formulated with reference to these plans. Capital construction expenditure should be determined strictly on the basis of the construction and engineering budget, the capital construction plan, the enterprise's plan for improvements of technical processes and production systems and the plan for the trial manufacture of new products.
