RESEARCH OF FINANCIAL STRATEGY DEVELOPMENT MECHANISMS

Annotation. The article attempts to study the theoretical foundations of the development of the financial strategy of the enterprise. The development of an enterprise depends not only on the mechanisms of external influence, but also on the planning of activities by the company itself. Inefficient work in the field of planning, lack of a financial strategy, and, as a result, uneven management of financial resources leads to bankruptcy of the enterprise. This topic is relevant, because the development of a financial strategy is one of the main directions for the growth of economic activity indicators of the enterprise. Effective development of a financial strategy will ensure the improvement of the structure of the company's funds and their sources. The indicators of financial stability and profitability are also increasing. For positive activity, the company needs to constantly explore the external environment, assess the market situation, use the development of its own programs and strategies, because of which it will be able to maintain high market positions. Nowadays, more and more enterprises understand the importance of financial management. Moreover, the most effective means of managing the financial activities of an enterprise based on the implementation of its development goals in an ever–changing environment is the financial strategy.