Potrzeby prognostyczne w zarządzaniu finansami przedsiębiorstwa
Forecasting needs for financial management of an enterprise

Summary/Abstract: In this article the author tries to answer the question about the subject of financial forecasting in an enterprise. He realizes it in the following way. Firstly he identifies the set of variables which are a base of decision making in the area of financial management of an en¬terprise. Secondly he presents those variables which should be a forecast. As a result of this research it is clear that the aim of financial forecasting is to reduce the risk in the process of the management of enterprise’s finances and not only the identification of its future financial needs as it is defined in the subject literature.

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