Keywords
theory
methodological support
financial strategy
strategic uncertainty
How to Cite
Abstract
Reasoned relevance of research on the theory of financial strategy in the conditions of globalization, technological changes, economic instability and constantly changing business environment. An analysis of the latest foreign research and publications on the features of financial strategies in the current year has been carried out. The purpose of the study is to generalize and generate the explanatory basis of the theory of financial strategy in the modern dimension, taking into account the current economic and geopolitical conditions. The financial strategy is considered in the ontological and epistemological aspect. The genesis of the theory of financial strategy represents the evolution of concepts and methods of financial management of business entities from simple tactics to complex strategies. A monographic analysis of scientific sources made it possible to distinguish several stages of the development of the theory of financial strategy, each of which is related to the development of economic thought, technological changes and practical needs of business. The explanatory basis of financial strategy includes basic concepts and methods that help business entities to formulate, implement and evaluate their financial policy in order to achieve long-term goals. The conceptual and categorical apparatus of the theory of financial strategy is defined as one of the components of the explanatory basis. Features that will have elements of the financial strategy depending on the field of the business entity are given. The theoretical basis of financial strategy is revealed, including several key concepts and models that help to understand and develop strategies in the changing business environment. The methodical tools of the financial strategy are summarized. The applied provisions of the financial strategy in the modern dimension are formulated, due to inflation and the level of interest rates, digitalization of the financial sphere, financing of cyber security, the need to adhere to the principles of the concept of sustainable development, flexibility and adaptability, strategic uncertainty.
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