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Transformation of the national economy, as a response to the latest developments in the global economy, which are characterized by various controversial and unexpected processes, requires revaluation and consideration of adequate tools of financial and economic security policy for enterprises, including small businesses. One of essential components of economic security is ensuring of the enterprise funding. It is possible to solve this problem by introducing strategic and tactical planning in the financial management for small business enterprises. The purpose of the following article is to review, estimate and adapt the existing methods and approaches of tactical and strategic planning of corporate finance as an integral part of financial and economic security of the enterprise, thus regarding small business entities. Presentation of own vision on the methodological basis in developing a financial component of small business strategy. It has been established that financial planning for small enterprises should be in line with the basic principles: scientific character, goal orientation, consistency, steadiness and flexibility, coordination, correspondence of funding sources to their goals, provision of liquidity and financial sustainability. It has been revealed that formation of financial plans for small businesses has certain problems such as: limited accounting staff, requiring the relevant professional competences of the latter; lack of managerial accounting; insufficient funding for creation of appropriate accounting and analytical system. The main directions for organisation of financial planning at small enterprises has been offered, taking into account the limited resources.

Strategic And Tactical Planning In The Management Of Financial And Economic Security Of Enterprises: Financial Component