Nadiya Rushchyshyn, Uliana Nikonenko, Zoryana Kostak


The purpose of the study is to improve ways of forming financial security of the enterprise based onstrategic planning. The subject of the research: formation of financial security of the enterprise on the basis of strategicplanning. The methodological background of the research is a set of theoretical and general scientific methods:analysis and synthesis, theoretical and logical generalization, grouping, abstraction, and others. The paper providesa general description of the core approaches defining the concept of “financial security of the enterprise”. Functionalgoals of financial security of the enterprise are outlined, namely: ensuring financial stability and independence;achievement of high competitiveness in the market of goods, works, services; ensuring high efficiency of financialand economic activity; ensuring high liquidity of assets, and increasing the market value of the enterprise; supportfor the appropriate level of business activity and image; formation of information security and commercialsecrets; efficient organization of security of share capital and assets of the enterprise. The scheme of organizationof financial security organization is considered based on strategic planning. It is determined that the strategicplanning results in strategic plan (strategy) for ensuring the financial security of the enterprise. Such a strategyshould be consistent with both financial and the company’s overall strategies, as well as main goals and objectives.For the most effective implementation of the chosen financial security strategy at the enterprise, it is expedientto develop and implement a system of plans covering all aspects of the strategic planning process, including thetarget program, strategic, tactical, calendar, and individual plans. The system of plans should specify: the purpose ofchanges in the functioning of internal systems of the enterprise; terms of making changes; the work that needs tobe done to make changes; their performers; necessary material, labour, and investment resources. When ensuringthe financial security of the company, a special attention should be paid to the innovative development of theenterprise. The basis for the innovative development of an enterprise is the innovation potential, its formation andutilization in innovation activity. The algorithm of the strategic tasks ensuring the innovative financial security of theenterprise is proposed. The correlation between financial security and innovative development of the enterprise isexplored, which is dual in nature, where both phenomena serve as the purpose of the enterprise and means of itsachievement. Conclusions. Strategic planning at the enterprise, which is the basis for ensuring its financial security,will facilitate the creation of all opportunities for further financial and economic activity with positive results. At thesame time, strategic planning should be based on the use of a number of measures: increase of the innovative andintellectual potential of the enterprise; use of advanced international experience in the management of material,labour, and financial resources of the enterprise; raising the skills of employees, etc. Further research should beaimed at developing and implementing an effective innovation policy that can provide long-term competitivenessof domestic enterprises and increase their financial security.


enterprise, financial security of enterprise, strategic planning, innovative development of enterprise.

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