The paper presents relationships found between financial planning and actions preceding this planning. These operations constitute a procedural series and outline the concept of activities, which eventually provide cohesion to material and financial plans with the economic outcomes forecasted by the enterprise management. A starting point in this procedure is provided by the company resources. Four basic types of resources are characterised and the application of SWOT analyses is discussed to determine the internal condition of the company and external factors affecting their functioning. Four types of strategies are presented, which may be constructed based on the results of SWOT analyses. Selection of the development of strategy of an enterprise, typical of its situation, influences the status of material plans. Types of material planning are characterised and their relationships with respective types of financial planning are indicated. It was proposed to construct material and financial plans based on the approach consisting in their cyclical corrections, feedback-based functioning, up to the achievement of the expected level of profit.