METHODOLOGICAL APPROACHES TO THE ANALYSIS OF THE FINANCIAL CONDITION OF AN ENTERPRISE AND THE ASSESSMENT OF ITS FINANCIAL STRATEGY

Objective. The objective of the study is to generalize and develop methodological approaches to the analysis of the financial condition of an enterprise and the development of its financial strategy. Methods. The research methods are the dialectical method of scientific knowledge, systematization, generalization and decomposition (for the analysis of the methodological principles of the analysis of the financial condition of an enterprise and the development of its financial strategy, substantiation of the algorithm for the analysis of the financial condition of an enterprise and the assessment of its financial strategy), the abstract-logical method (for the formulation of generalizations and conclusions), graphical and tabular methods (for the visualization of the research results). Results. Methodological approaches to the analysis of the financial condition of an enterprise are analyzed, methods for its assessment are determined. It is established that the main differences between the methods lie in the depth and coverage of the analysis. Methodological approaches to the development of a financial strategy are analyzed. As a result of the analysis of the theoretical researches of scientists, an algorithm for analyzing the financial condition of an enterprise and assessing the financial strategy is proposed, which allows for a comprehensive analysis of the financial condition of an enterprise from the standpoint of assessing the external and internal environment, analyzing operating expenses, assets and liabilities, dynamics and structure of the balance sheet, analyzing total income, assessing liquidity and solvency, financial stability, business activity, profitability, identifying the current financial strategy, which will allow to identify existing problems, linking strategic and current management tasks, and more reasonably developing appropriate management solutions to eliminate the identified problems and financial development of enterprises, taking into account their strategic capabilities.