Planning and management of finances at enterprises of the landscape gardening economy of Russia on the example of St. Petersburg: features, trends and problems

Abstract
The formation of a landscape gardening complex in St. Petersburg has a long and rich history, due to which the methods and traditions of garden and park management have been developed. The specifics of the activities of enterprises is the seasonality of the work and the delayed result in time. In the modern economy there is a need to regulate the forms of ownership of landscape gardening and the modes of their financing. Due to the annually increasing competition in the market, the increasing demands on the quality of life on the part of residents of megalopolises, there is a need for financial planning of enterprises in decision-making and in the analysis of the enterprisewhen finding a potential buyer of services or their supplier when determining a reasonable transaction price.