The Current State of Formation of Financial Strategy in the Management System of an Industrial Enterprise

The article considers the essence of financial strategy, defines its place in the strategic set of industrial enterprises. The characteristics of the financial strategy of the enterprise are substantiated and supplemented and the organizational model of its formation and realization is built. The goals and objectives of the financial strategy, the nature of management decisions aimed at ensuring financial stability, competitiveness and maximizing the value of the enterprise are described. The process of enterprise development at different stages is analyzed. The most important essential characteristics of the financial strategy of an industrial enterprise are determined. It is proved that in the course of diagnosing and assessing the strategic opportunities of financial development of the enterprise is carried out: analysis and assessment of the financial condition of the enterprise in order to identify the state of the enterprise and identify features of its development; analysis of factors of the internal financial environment to identify the direction of their action on the final results of the enterprise; comprehensive analysis and diagnosis of internal financial potential in order to establish its level to ensure the strategic opportunities for financial development of the enterprise.