ФОРМУВАННЯ СТРАТЕГІЇ УПРАВЛІННЯ ФІНАНСОВОЮ БЕЗПЕКОЮ ПІДПРИЄМСТВ ТОРГІВЛІ

Abstract

The article considers the formation of a strategy for managing the financial security of trade enterprises. The stages of assessing the external and internal environment of trade enterprises are constructed. It is proposed to define the process of optimizing the choice of strategy alternatives in the form of a structural and logical scheme in the following sequence: Priority Selection; rapid diagnostics of the strategic position; Organization of the strategy selection process based on strategic diagnostics; selection of the optimal strategy. An algorithm for choosing a financial security management strategy is proposed, which allows taking into account the strategic positions of enterprises, their interdependence and mutual influence, synergistic effects, and leads to an increase in its value. In this regard, it is proposed to use the methodology of optimizing the capital structure to justify the limitations and choose a diversification strategy. Based on the completed SPACE analysis, the vector of the selected strategy option is determined. An integral assessment of strategic alternatives of a trading enterprise for favorable environmental conditions and a high level of potential for financial and economic stability was carried out. Four strategies for managing the financial security of trade enterprises are analyzed: development; stabilization; diversification; formation. It is proved that an appropriate tool for analyzing the choice of strategic positions is rapid diagnostics based on the hierarchy analysis method. Thus, it can be concluded that from among the above options for managing financial security, you should choose the one that corresponds to the strategy of sustainable development of the enterprise. These don't necessarily have to be those that reach the maximum value of the objective function. A more balanced solution may be to choose options that are characterized by both a high value of the target function and relatively high or stable growth rates of operational potential, which ensures an increase in profitability.