АНАЛІТИЧНЕ ЗАБЕЗПЕЧЕННЯ ФІНАНСОВОЇ СТРАТЕГІЇ БЕЗПЕКООРІЄНТОВАНОГО УПРАВЛІННЯ

Abstract

In today's conditions, an integral element of the enterprise management system and a strategic task of financial policy is to determine the level and implementation of measures and actions to ensure financial security. This is substantiated by the rapid globalization and integration processes of business activity, variability and instability of the market space, and force majeure. The priority in developing a financial strategy is its substantiation, which is possible through a comprehensive analysis of financial and economic activity. The purpose of the article is to study the main approaches to strategy development, methods and models of analytical support for the management process of forming a financial security strategy for enterprises. The study used general scientific, special, economic and mathematical methods of cognition of the studied processes and phenomena. Comparison, generalization, analysis, synthesis and systematization are used to understand the strategy, strategic management, and financial security. Structural-logical, tabular, graphical methods, elements of economic and mathematical analysis are used to determine the criteria that influence the formation of a financial strategy for security-oriented management. Analysis is a comprehensive component to substantiate all stages and processes of forming a security-oriented management strategy and implementing a financial security strategy, the main stages of which are: preliminary analysis of the generation of a financial security strategy; analysis at the stage of implementation and implementation of the financial security strategy of enterprises; analysis at the stage of monitoring the implementation of the financial security strategy, the effectiveness of its implementation and adjustment, if necessary. When analyzing and formulating a financial security strategy, it is necessary to use methods of quantitative and qualitative analysis. The most effective are models using economic and mathematical methods and modeling, elements of which are used in the study. The article examines the role of analysis and proposes a model of analytical support for the financial security strategy of enterprises. A systematic hierarchy of indicator ratios has been formed, which are the criteria of financial security and are grouped into groups of indicators: liquidity, financial stability, business activity and profitability. The potential function of an integrated assessment of the level of financial condition of an enterprise made it possible to rank the criteria and prioritize the factors and risks affecting financial security, which minimizes their impact when formulating a strategy in security-oriented management. A detailed analysis of strategic options for ensuring the financial security of the enterprise with criterion justification and a system of measures will be the subject of further investigations.