SIGNIFICANCE OF FINANCIAL STRATEGY IN THE MANAGEMENT SYSTEM OF A MODERN ENTERPRISE

Abstract

The purpose of the article is to substantiate the peculiarities of the formation and implementation of the financial strategy of the enterprise under the conditions of a low level of predictability of the development of the financial and economic situation, as well as to outline the key aspects of ensuring timely and adequate management decisions based on increasing its adaptation capabilities to the factors of the external and internal environment. The structural components of the enterprise's financial strategy are substantiated and the range of tasks that are solved within the framework of each of the strategies and allow to achieve long-term financial goals based on the assessment of the enterprise's financial capabilities, its financial potential and ensuring its financial security are highlighted. The main stages of forming a financial strategy are highlighted and the need to agree on organizational aspects of this process is emphasized, since the quality of the formed financial strategy, its compliance with the general strategy of the enterprise and the possibility of implementation in the period under consideration will depend on the expertise and competence of the specialists involved. The existing segmentation of objects of strategic financial analysis in terms of dominant spheres (directions) of strategic financial development of the enterprise has been supplemented. The range of factors influencing the financial and economic activity of enterprises in the war and post-war period is outlined, the comprehensive analysis of which allows forming a database on the future state of the enterprise and justifying the financial possibilities of ensuring its development. Approaches to the development of a financial strategy based on taking into account risk, depending on the general priorities of further development, management style, have been formed.