Abstract: in modern economic conditions, there are a large number of factors that affect the financial management of commercial organizations, which creates the need to form a long-term financial strategy. The role of the company’s financial strategy is very important, as its task is to eliminate the negative effect resulting from an unstable environment, ensure profitability, and balance external requirements and internal financial capabilities. The company’s ability to implement an independent financial strategy in all areas makes it more flexible, sustainable, and adaptable to the demands of time and circumstances. It is a well-developed financial strategy aimed at implementing the priority strategic goal of the organization that forms the basis for its sustainable development in the long term.
The article discusses the concept of a financial strategy, its goals and objectives, as well as factors that influence the indicators of a financial strategy in the process of its formation. The author concludes that external factors have the greatest influence on the formation of a financial strategy, as any company operates in an uncertain environment, which is associated with risk. Therefore, it is necessary to pay more attention to the study of external factors.
Keywords: strategy, financial strategy, financial stability, external factors, internal factors, macro-environment, micro-environment