Company financing is the process of obtaining funds from resources, that is, the process of increasing the capital (own and other people's) and assets (resources) of the company. In a broad sense, financing is any acquisition, return and use of financial resources for the purpose of a business. Operational planning of financing refers to the planning of a finance program to ensure the solvency of an enterprise at all times during payment, for taxes, labor costs, payment of salaries, and repayment of loans or other debts. The aim is to provide sufficient money for the regular functioning of the company and to create conditions for the smooth execution of all due obligations to business entities. In the operational planning of an enterprise, which refers to short-term planning, it is the finances that cover most of the plan, since they include all investments in fixed and current assets and costs such as production costs, labor costs, administrative costs, external services costs, and all other costs of business. One of the most important parts of financial planning itself is the profit and loss statement (the income statement), which in a simple way shows the final outcome of the business. The income statement systematically presents income and expense items, taxes and, ultimately, a positive or negative result, that is, profit or loss, which is an extremely important tool for planning any future action of an enterprise. Operational planning and budgeting are the most important planning instruments of any successful enterprise, especially in today's globalized era, when the market is not stable and demand and supply fluctuate almost unpredictably on an almost daily basis. It is the operational planning of financing that enables the timely adaptation of the business to meet all the requirements of the modern market.