Abstract:
The theoretical approaches to the forming of the financial strategy of an enterprise are researched. The duality of
the meaning of the researching scientific category are found out. It is grounded the using of the methodological
approach to the forming and the realization of the financial strategy on the base of the conceptual model of the forming
of the financial strategy of the developing of an enterprise, that expected five blocks:the formulating of the priorities for
the determination of reference-points and the directions of the financial strategy; the financial planning and the
evaluation of the financial potential; the preliminary evaluation of the efficiency of the financial strategy; the
realization of the financial strategy of an enterprise of an adjustment of the financial strategy on the results of its
evaluation. The possible variants of the financial strategy of an enterprise are examined: the long-term and the short-
term borrowing, emission-oriented and the reinvestment strategies. It is proved that the financial strategy is from one
side the system of the forming and involving of the main financial aims of enterprise by the way of the effective enlisting
and using of the financial resources, providing with the necessary level of the financial security and from the other
hand with the difficult multivariable model of actions and measures that are needed for the achievement of certain
perspective goals in the general conception of the development of the company. It is grounded the necessity of the
forming of the financial strategy of the developing of an enterprise due to the worked out the conceptual model, that
gives better understanding of the key moments which are necessary pay attention in order to establish the mission, aims
of the financial character and the term of their realization. The perspectives of the further researches in this direction is
the concretization. The seguence of the working out and the realization of the financial strategy of the development of
the trade enterprises, detailization and identification of the necessities of the target groups of the consumers, the
development of the methodology and the strategy of the financial providing of the development for the trade enterprises
of Ukraine.
