The diversity and increasing complexity of the market environment, the intensity and dynamism of production, and economic processes require enterprises to maximize their capabilities and reserves. The transformational processes taking place at domestic enterprises are primarily related to finance. The analysis of cash flows, the search for effective sources of financing, profitable investment solutions, and the development of rational accounting and tax policies form the basis of modern enterprises' activities. Therefore, in current conditions, the method and methodology of strategic financial management are increasingly used in enterprise management. In this connection, the issues of forming a financial strategy and managing the developed financial strategy become especially relevant. Today, the task of creating a financial management system that is consistent with a competitive strategy is especially suitable for enterprises. The need for significant amounts of investment resources, the peculiarities of business processes, and related uncertainties determine the contours of the financial management system, including investment and risk management. In current business conditions, deciding on financial management methods influencing business risks is essential. The development of a strategy for managing the financial activities of an enterprise is a critical component in the success of its functioning since, without the correct choice of the general direction of movement in the long term, it is impossible to solve the current tasks of managing the organization's monetary funds effectively. The significance of the process of developing a financial activity management strategy, among other things, is that in the absence of such a strategy in the conditions of environmental variability, different structural units of the organization can conduct multidirectional policies, which, of course, can negatively affect the level of the financial position of the enterprise. In addition, without a constructed and documented strategy for managing financial activities, enterprise managers can make multidirectional financial decisions, which may lead to a contradiction in the system of managing economic activities. Keywords: optimization, strategy, enterprise, environment, planning.
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