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Abstract

Objective. The article examines the essencei and key characteristics of financial strategy, asi well as the features of improving thei efficiency of agricultural enterprises in market conditions. Forms of financial strategy are considered asi differentiated components of long-term financial activity. Methods. Their selection from the integrated systemi of financial security is due to thei need to take into account the characteristicsi of individual areas and objects of economici turnover. Results. It is determined that thei financial strategy is one of the partsi of the general strategy of the economyi of an agricultural enterprise, designed to bei subordinate to it and to be consistenti with its goals and objectives. It isi proved that when developing a financial strategyi for an agricultural enterprise it is necessaryi to take into account the specific naturei of this industry, associated with a highi degree of risk and uncertainty of thei environment, high dependence on climatic conditions andi public financial support. Scientific novelty. Financial strategy, as the most important tool of thei financial system, can help the agricultural enterprisei to manage uncertainty and smooth out thei negative consequences of crisis situations, to quicklyi transform the already developed financial strategies ini case of changing business conditions. In ai word ? it will allow developing successfully andi also to increase efficiency of the agriculturali enterprise. Practical significance. Summing up the study, we emphasize that in today's unstable businessi environment, the agricultural enterprise must embark oni a qualitatively new path of development, whichi is characteristic of a large number ofi modern business entities. It is important toi realize as soon as possible the needi to transform internal management and planning processesi, which today are the basis for successfuli business development. Key words: agriculture, agricultural enterprisei, financial strategy, analysis, risk, provision, efficiency.