ESSENCE AND NECESSITY OF FINANCIAL STRATEGY OF ENTERPRISE
Abstract
Purpose - analysis of essence and necessity of financial strategy of enterprise and ground of expedience of development and realization of effective financial strategy of enterprise. Methodology of research. In basis of researches works are fixed both scientific (analysis, supervision) and special, methods of cognition. The methods of analysis and supervision are used for research and ground of expedience of development and realization of effective financial strategy of enterprise. The methods of cognition are used for the analysis of design of financial strategy of enterprise times. Findings. It was proved that question what touch development of the grounded financial strategy, which would take into account influence of external and internal factors and was able to warn the crisis phenomena on an enterprise for providing of vital functions of enterprise and stability of his results acquire the special actuality on the modern stage. Grounded, that the choice of that or other financial strategy determines the features of work of enterprise on all strategic period and that is why on the modern stage major tasks for an enterprise there is the self-weighted choice of financial strategy with possibility of its operative correction in accordance with the changes of external environment. It was revealed that in scientific literature of the unique approach it is not yet formed in relation to interpretation of concept «financial strategy of enterprise», that is why this problem of the actuality did not lose and for today needs research and generalization. It was marked that as financial strategy is developed on the protracted term, it a major task is determination of volumes, sources and forms of bringing in of financial resources, for realization of economic activity of enterprise, and the feature of development of financial strategy is that in a process the perspective financial situation of enterprise is assessed under act of change of separate factors and terms of environment. It was established that on the modern stage financial strategy plays a considerable role in activity of enterprise both in a crisis period and in the period of his stable activity. It was concluded that as every enterprise carries out the activity in an environment which changes constantly, it is that is why important constantly to analyze factors which influence on his activity to determine force of their influence on activity of enterprise and take measures for their neutralizations and for this purpose financial strategy it is necessary to look over with certain periodicity, oriented here on new aims. Originality. Received further development substantiation of expedience of development and realization of effective financial strategy of enterprise. Practical value consists in that the substantive provisions of this research in form methodical recommendations can be used enterprises for development and realization of effective financial strategy of enterprise.
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