Financial strategy of the company: assessment and modeling

Abstract

Purpose: the Article is devoted to the consideration of approaches to the assessment and forecasting of the financial strategy of the company. Discussion: the High rate of change in the external environment causes an urgent need to implement a strategy aimed at achieving sustainable development of the company. Strategic aspects of the company's activities come to the fore as part of ensuring continuous growth and development of the company in the long-term. At the same time, there are disparate approaches, indicators and indicators for assessing such development, which requires clarification of the adequacy of their application in order to form an adequate financial strategy. Results: the Authors identified two approaches to the assessment and forecasting of financial strategy: based on the accounting model and financial-analytical model. Shortcomings of the traditional accounting approach are revealed. The expediency of using a fundamentally new analytical concept aimed at assessing the quality of the company's growth and its contribution to the increment of the company's value in the process of modeling the financial strategy of development is shown.