Open AccessFinancial Strategy of the Enterprise: Theoretical Prerequisites and Instruments
Author(s) -
А. В. Цветцых,
Vladimir Lyachin
Publication year - 2022
Publication title -
vestnik kemerovskogo gosudarstvennogo universiteta. seriâ: političeskie, sociologičeskie i èkonomičeskie nauki
Language(s) - English
Resource type - Journals
eISSN - 2542-1190
pISSN - 2500-3372
DOI - 10.21603/2500-3372-2022-7-1-98-105
Subject(s) - sustainable development , strategic financial management , strategic planning , business , attractiveness , investment (military) , enterprise planning system , management science , process management , finance , computer science , economics , marketing , psychology , politics , political science , psychoanalysis , law
The modern market environment of the agro-industrial business, despite the obvious increase in its investment attractiveness, is characterized by high variability and unpredictability of external factors. Therefore, strategic development is of particular importance. Strategic development of agro-industrial enterprises should be based on such tools as special financial strategy planning, which provides sustainable development. The present article introduces the problem of sustainable development based on a special financial strategy and aimed at increasing the financial stability of the enterprise. The research objective was to substantiate the methodological provisions for an industry-based financial strategy, as well as to define the philosophical essence of the concept of enterprise sustainability and the features of long-term strategic financial planning. The research relied on statistical method, expert assessment, factor analysis, abstract logical method, and linear programming. The article features an algorithm for financial strategy development. Further research will focus on the practical implementation of the algorithm.