METHODOLOGICAL APPROACH TO ASSESSING THE IMPACT OF THE EXTERNAL ENVIRONMENT ON THE FINANCIAL CONDITION OF AN ENTERPRISE

The article is devoted to the development of a methodological approach to assessing the impact of external environmental factors on the financial condition of an enterprise. The relevance of this study is due to the unstable political and economic environment, which has a negative impact on the financial condition of Ukrainian enterprises. The developed methodological approach allows us to correctly assess the favorability of the external environment for developing an enterprise's financial strategy. The study used methods of analysis and synthesis, economic and mathematical modeling, including correlation and regression analysis. As a result of the conducted scientific research, a methodological approach was obtained to assess the impact of external environmental factors on the financial condition of an enterprise for effective strategic diagnostics, development of a financial strategy and successful functioning of the enterprise. Macroenvironmental factors are divided into the immediate environment - financial factors and the distant environment - general economic factors, each of the directions is characterized by indicators that form a set of indicators of the impact of the external environment on the financial condition of the enterprise. The assessment of the impact of each factor on the effectiveness of the enterprise's activities was carried out using correlation and regression analysis, and the degree of such impact is reflected by the correlation coefficient. The integral assessment is based on calculating the dynamics of the proposed set of indicators and the degree of dependence of the influence of macroenvironmental factors on the financial one based on calculating the correlation coefficient. As a result, the methodological approach allows you to characterize the influence of macroenvironmental factors on the financial condition and interpret the results obtained for the development and implementation of a financial strategy at the enterprise. The practical significance of this methodological approach lies in the possibility of its use by the enterprise for making effective management decisions based on the calculations of the quantitative influence of external environmental factors on the financial condition of the enterprise for the development and implementation of a sound financial strategy.