JEL classification: L2
Introduction. The influence of the external environment encourages businesses to maintain a certain level of efficiency and financial stability. Preservation of the solvency of the enterprise is ensured by its ability to adapt to emerging changes. An important component of the successful operation of the enterprise is the formation of financial strategy.
The purpose of scientific research is to generalize the theoretical and methodological foundations of the financial strategy of the enterprise.
Results. The main purpose of financial activity of the enterprise and conditions of its achievement are defined. The role of financial strategy in the activity of the enterprise is substantiated. The essence and the main tasks of the financial strategy of the enterprise are characterized. The list of aspects which need to be considered in the process of strategy formation is given. The stages of the process of forming the financial strategy of the enterprise are revealed. One of the most important conditions for determining the period of formation of the financial strategy of the enterprise is highlighted. The main methods for developing the financial strategy of the enterprise are outlined. The peculiarities and tasks are determined, the advantages and disadvantages of using the methods of strategic financial planning, financial forecasting, financial modeling, scenario method are established. The relationship between the methods of developing the financial strategy of the enterprise and financial methods is outlined.
Conclusions. The development of the financial strategy of the enterprise should take into account the strategy of economic development of the enterprise. The financial strategy of the enterprise is aimed at achieving certain financial goals. It is a complex multifactor model of measures to achieve them. The formation of the financial strategy of the enterprise takes place in the context of its general concept of development.
Keywords: financial strategy, method of strategic financial planning, method of financial forecasting, method of financial modeling, method of scenarios.
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The article was received 15.06.2020