Концептуальні підходи до формування фінансової стратегії підприємства

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.