Dominant directions of the enterprises` financial strategy

У статті розглянуто процеси формування фінансової стратегії підприємств в сучасних умовах. Досліджуються сутнісні особливості фінансової стратегії, її організаційна структура. Систематизовано фактори впливу на процеси формування фінансової стратегії. Встановлено цілі фінансової стратегії в межах її домінантних напрямів. Представлено підхід до формування фінансової стратегії підприємства як цілісної інтегрованої структурної композиції окремих компонентів. Його застосування дасть змогу підприємству зосередитись на управлінні найбільш впливовими фінансовими складовими у довгостроковій перспективі. Доведено існування взаємозв’язку між реструктуризацією та фінансовою стратегію підприємства.The article deals with the processes of formation of financial strategy of enterprises in modern conditions were analyzed in the article. Essential features of the financial strategy, its organizational structure were investigated by the author. It is proved that a financial strategy is a complex concept; elastic multifactorial model of perspective financial development of the enterprise, which has such essential properties as elasticity, multifactor, orientation; it is closely connected with the enterprise management system; it is an area of intersection and specialized integration of financial and strategic management; has a dual nature, since it is basic and functional; it underlies the implementation of other functional strategies. The influencing factors of the formation processes of financial strategy were systematized and it was estimated that their influence affects the change of the organizational structure of the strategy. The goals of the financial strategy were set within its dominant directions. The scientific-methodical approach to formation of the financial strategy of the enterprise as an integral integrated structural composition of separate eight components was presented in this article. Unlike other approaches, the author expanded the components of the strategy by including it in the strategy of financial risk management. This fact will improve the adaptation level of the enterprise to changes of the management conditions and will ensure the possibility of taking into account the riskiness of the economic situation. The existence of a relationship between restructuring and the financial strategy of the enterprise has been proved. It is noted that the restructuring of the company is an important mechanism and a lever of its financial strategy. While forming a financial strategy of the enterprise the issues of financial restructuring are solved, the search for the most effective financial mechanisms for its implementation is made. The application of this approach will enable the company to focus on managing of the most influential financial components in a long prospect