When developing any business plan the project balance sheet of the business should be drawn automatically. A well-constructed financial and economic model should correctly post account balances for each period, taking into account all types of activities and factors affecting them within the entire calculation horizon.
There should be no manual adjustments to planned balance balances, as this contradicts the concept of the model.
Manual edits call into question the integrity of the model, its algorithmic correctness and prevent obtaining an objectively correct business performance criterion in the forecast - accounting balance sheet.
A properly constructed automated business model allows you to create a reliable tool for planning and analyzing the balance in different conditions of an organization's activity, capable of adapting to changes in market conditions and maintaining long-term business sustainability.
