The Essence and Role of the Financial Strategy of National Enterprises
Анотація
The article is aimed at examining the theoretical aspects of the essence and role of the enterprise’s financial strategy. In connection with the current economic-political situation, which strongly affected the financial stability and solvency of modern enterprises, this issue has gained new relevance. The sustainable financial status of national enterprises in the present conditions is impossible without an effective system of financial planning, i.e.: the financial strategy, which would ensure implementation of the economic ambitions of enterprise and would provide for definition of both the long-term financial objectives and the choice of the most effective ways to achieve them. As a result of the research on this issue, the main approaches and alternative views of domestic and foreign authors to the definition of the concept of «financial strategy» have been considered, the main objectives, goals, principles and succession of stages as to formation of the financial strategy of enterprise have been presented.
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