FACTORS INFLUENCING THE FINANCIAL DEVELOPMENT OF NAFTOGAZ UKRAINE NJSC IN CURRENT CONDITIONS

The financial development of Ukrainian companies is one of the key conditions for ensuring the successful postwar recovery of the country, as companies generate cash flow in the economy, revenues to the budget, and create jobs for the population. At the same time, the topic of financial development is covered rather superficially in scientific works and is mainly identified with the concepts of financial condition and stability. In addition, the conditions of martial law and the dynamic environment form a new set of factors affecting the financial development of oil and gas companies. Considering the fact that the energy sector of Ukraine is one of the most affected by the war due to the constant shelling of energy facilities, occupation of territories, and exploitation of the country's natural resources during the occupation, and NJSC NAFTOGAZ UKRAINE is a key player in the energy market, isolation and analysis factors affecting the company's financial development determines the relevance of the research topic and determines its purpose. The study identified factors of influence at the internal (efficiency of the company's internal management, level of competence and qualification of personnel, investment activity, financial stability and liquidity of the company, etc.) and external levels (political situation and level of geopolitical risks, level of dependence on the import of energy resources, competition on the natural market gas and energy resources, the level of technology development in the energy sector, etc.). The conducted SWOT-analysis of the operating conditions of NJSC NAFTOGAZ UKRAINE gives grounds to conclude about the possibility of its financial development in today's realities. The formed SWOT-matrix and the analysis of financial indicators showed that the company is at the intersection of weaknesses and threats, which is due to the received losses and threats in connection with the impact of military actions. It was established that the optimal strategy for the company at this stage is the strategy of stabilizing the financial situation, the main steps for the implementation of which are the management of liquidity, financial stability, and profitability. A field for further research is an in-depth analysis of the company's financial statements and a study of the dynamics of financial indicators to detail the strategy of financial development in the short- and long term.