Ganna Blakyta Olena Matusova Victoriya Andryeyeva


The purpose of the research is to determine the meaning of financial strategy as an element of economic security system of trade companies taking into account the peculiarities of their financial and economic activity in current conditions of the Ukrainian economy. The concept of the financial strategy of an enterprise is based on the definition of the main parameters and features of the financial strategy. The peculiarities of financial and economic activity of trade enterprises in current conditions of economic development of Ukraine are analyzed according to the following points of view: investigating entrprises as subjects of financial and economic activity, from the point of view of their financial objects, structure of financial resources and the formation of financial result. As a results of the conducted research it was determined that the development of financial strategy allows: to transfer the enterprise to a higher level of management; to create conditions for the reliable development of all types of economic activity of the enterprise; to define the mechanism of realization of general and financial targets of strategic development of the enterprise; to create a basis for effective tactical management decisions during the strategic period; to identify and ensure the further development of the enterprise by maximizing the use of its internal financial potential; to reduce the level of uncertainty of the conditions of the enterprise development and ensure its adaptation to changes in environmental factors; to form a model of active behavior of the enterprise in the financial market and in separate segments of this market; to determine the conditions for the implementation of strategic changes in the organizational structure of enterprise management; to formulate the values of the main criteria assessments of investment and other management decisions; to create conditions for building an effective system of material incentives for financial managers.