FORMATION OF A FINANCIAL STRATEGY BASED ON THE ASSESSMENT OF BUSINESS ENVIRONMENT FACTORS
In modern economic conditions, the financial strategy of an enterprise is considered the main component in ensuring the effectiveness of financial activities of any company. One of the most serious reasons for the low performance of modern Russian companies is inattention to the strategy as a general development plan, as well as to the strategy in the field of finance. Therefore, the formation of a financial strategy is a very urgent problem in the conditions of constant changes in the external environment of companies, the impact of competition, changes in this regard, the company's purposes. This necessitates the formation of a financial strategy for each organization. The financial activity of any business entity is a complex of interrelated processes that depend on many different factors of the business environment. At the same time, there are both external and internal factors that affect the company's financial strategy. A fundamental stage in the formation of a company's financial strategy is the assessment of business environment factors, which allows for the effective formation and distribution of financial resources, and to identify the most promising areas for investment of financial resources. The article discusses the concept of financial strategy, describes the factors of the business environment that affect the financial strategy, as well as the procedure for evaluating the factors of the external and internal business environment of the company in order to form its financial strategy.