FINANCIAL MANAGEMENT AND ITS PECULIARITIES UNDER THE CONDITIONS OF MARITAL STATE

The purpose of the article is to substantiate the peculiarities of financial management in the conditions of martial law, which is accompanied by a high level of business risk, as well as to outline the priority directions for making managerial decisions of a financial nature based on adaptation to rapidly changing business conditions in order to achieve the set goals. Approaches to determining the essence of financial management are distinguished: based on the use of a systemic approach, as a science of financial management, which involves the development of methods to achieve the goals of the enterprise, in particular, ensuring a strong and stable financial position; as a process primarily related to the management of financial resources; from the position of enterprise asset management. It is substantiated that in the conditions of martial law, the main goals and tasks of economic activity, traditional approaches to financial management change. The peculiarities of the financial management of the enterprise in the conditions of martial law, which is accompanied by a high level of business risk and the need to adapt to new market realities, are outlined. Attention is focused on the need to use non-standard solutions for attracting financial resources through state support programs, international financial assistance, etc. The main types of additional financial opportunities for business from the state, which were developed and proposed recently, are presented. The directions of digitization of the financial management of the enterprise are outlined, which involves the use of digital technologies and tools to optimize financial processes, increase the efficiency of management decisions of a financial nature. The significance of the introduction of cloud technologies, automated risk management systems, electronic document management, specialized programs for accounting and reporting, financial analytical tools, electronic banking and electronic payments, cyber security measures for increasing the efficiency of financial management at the enterprise is characterized.