SYSTEM MANAGEMENT OF THE COMPANY'S FINANCIAL SECURITY IN CONDITIONS OF WAR ECONOMY

Introduction. Financial security is a determining element of the economic stability of an enterprise, especially in conditions of prolonged military aggression, which disrupted production chains, limited access to capital, and increased external and internal risks for business in Ukraine. The loss of financial stability of enterprises causes a decrease in investment attractiveness, bankruptcy, and stagnation of economic activity at the regional level. Methods. The study used SWOT and PEST analysis tools to identify threats and drivers of financial security; the expert norming method to construct the IBF index; a scenario approach to assess the variability of financial stability using the example of enterprises in the agricultural sector of Central Ukraine. The information base was the generalized reporting data of enterprises for 2021-2023. Results. A conceptual model for assessing the financial security of an enterprise is proposed, which combines qualitative risk diagnostics with a quantitative integral assessment. Three scenarios of the functioning of an agricultural enterprise in the conditions of a war economy (baseline, shock, recovery) with the corresponding assessment of IFS, ROE and EBITDA are substantiated. It is shown that even in the case of receiving subsidies and partial restoration of market infrastructure, enterprises remain vulnerable to war risks without strengthening their own capital. Discussion. Further research should be directed at expanding the model to other industries and regions, adapting the IFS index to the needs of integrated financial controlling, as well as developing digital tools for monitoring the financial security of enterprises in real time in the conditions of post-war recovery. Keywords: financial security, enterprise, war, integral index, scenario modeling, risks, Ukraine.