ОСОБЕННОСТИ ФОРМИРОВАНИЯ ФИНАНСОВОЙ СТРАТЕГИИ КОМПАНИИ НА ОСНОВЕ ПРОГНОЗНОГО БАЛАНСА В УСЛОВИЯХ ДИСКОНТИРОВАНИЯ ДЕНЕЖНЫХ ПОТОКОВ И ИЗМЕНЕНИЯ КЛЮЧЕВОЙ СТАВКИ ЦЕНТРАЛЬНОГО БАНКА РОССИЙСКОЙ ФЕДЕРАЦИИ

Abstract

The article is devoted to the specifics of the formation of a company’s financial strategy based on a forecast balance sheet in conditions of discounted cash flows. The purpose of this study is to establish the degree of impact and materiality criteria for the formation of the company’s financial strategy of such important factors as the forecast balance sheet, discounting of key economic indicators and changes in the key rate of the Central Bank of the Russian Federation. To achieve this goal, the essence, significance and procedure for forming a financial strategy based on the impact of the forecast balance sheet as the most important tool for assessing the financial stability of the company, as well as discounting factors and changes in the discount rate of the Bank of Russia were investigated, the advantages of the company’s financial strategy formed taking into account these criteria were assessed, and prospects for identifying potential financial problems and planning short-term financial strategy. In the article, the research methodology is determined by the use of general scientific and private scientific methods, a formal logical approach; in addition, methods of selecting significant indicators and analyzing them were used to determine the degree of influence of the main factors in comparative techniques and methods. Methods of modeling the relationships between the performance indicator (financial policy) and the main components (forecast balance, discounting, discount rate of the Bank of Russia) are used. As a result of the study, it was found that the formation of a successful financial strategy of the company is based on forecast information about the company’s assets (including cash, inventories, equipment), liabilities (loans, delinquencies, taxes, etc.), equity, discounting of these indicators. In addition, it was found that the development and updating of the financial strategy is significantly influenced by changes in the academic rate of the Central Bank of the Russian Federation and the data of the forecast balance sheet, which in turn can be used as a basis for developing company budgets, for attracting investments and loans, for reporting to interested parties – investors, partners and regulatory authorities.