ТЕОРЕТИКО-МЕТОДИЧНІ ЗАСАДИ ФОРМУВАННЯ ФІНАНСОВОЇ СТРАТЕГІЇ СТРАХОВОЇ КОМПАНІЇ

The article provides a definition of the company's financial strategy, specifies the set of components of the financial strategy, and defines the goal of the financial strategy, which is to increase the company's value. Modern globalization trends that directly affect the financial sector form a complex and dynamic competitive environment in which insurance companies operate. Under such conditions, ensuring the effective operation of financial institutions involves the creation of a high level of competitiveness by insurers, which allows them to fully realize existing market advantages in the field of insurance services. This, in turn, requires constant monitoring and adjustment of the financial strategy, taking into account changes in the economic situation, the regulatory field, and consumer demands. The purpose of the article is to study the theoretical and methodological foundations of the formation of the financial strategy of an insurance company. A comparative analysis of approaches to determining the goal of an organization's activities indicates that the most important goal is to maximize the value of the organization. From the point of view of the owners of the enterprise, maximizing the value of the enterprise is also the main goal. The well-being of the owners of the enterprise can increase due to the payment of dividends by the enterprise and/or an increase in the value of the capital invested in the enterprise. The payment of dividends is a short-term process that occurs once a year. At the same time, by increasing the profit required for the payment of dividends, one can miss the strategic perspective, making a decision to pay dividends to the detriment of the development of the enterprise's strategy. The payment of dividends leads to an outflow of cash from the enterprise, reducing the liquidity of the enterprise and can lead to financial problems in the event of a mismatch between dividend payments and the current and strategic needs of the enterprise. Income in the form of dividends usually amounts to a very small amount, while the growth of the enterprise's value increases the capital invested by shareholders several times.