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DOI: 10.18413/2409-1634-2026-12-3-1-1

FINANCIAL STRATEGY OF AN ENTERPRISE AS AN OBJECT OF CONTROL MONITORING AND MANAGERIAL INFLUENCE

This article examines the transformation of an enterprise's financial strategy in the context of today's global economy, characterized by macroeconomic instability, capital market volatility, and increasingly complex supply chains. The author argues that financial strategy is no longer merely a tactical tool for operational planning but is becoming a fundamental foundation for long-term competitiveness, determining the trajectory of business development over a strategic horizon of 5-10 years. The key objective is to improve the effectiveness of financial strategy implementation by streamlining its control monitoring mechanisms. The article emphasizes that the traditional approach to financial control as a retrospective verification of past business transactions conflicts with modern requirements for proactive risk management. The practical significance of this work lies in the potential application of the developed recommendations to improve the effectiveness of management influence on the implementation of an enterprise's financial strategy.

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