Abstract:

In view of the current paradigm of financial management of sustainable development, the methodological foundations used to form adaptive financial and economic strategies of companies are highlighted. The study identifies the mechanisms of both active and passive adaptation of the strategic financial management system towards the conditions of the market. The identified factors are represented by the characteristics of the relevant facilities and the components of the financial and economic strategy of the company, embracing investment, structural, taxation and credit constituencies. This, in turn, allows revealing the patterns of strategic financial planning to realize the company’s financial strategy by applying the proposed mechanism to assess the conformity of the financial and economic strategy and the targets, set by the company, and to exercise a sustainable development of the company. However, the procedure for the formation and implementation of an appropriate financial and economic strategy is viable only when using a combination of tools for managing financial resources of an enterprise. The process of managing the financial and economic strategy itself requires the formation of an effective management system, adapted to the modern business conditions and changes at the micro and macro levels. This process plays the key role in financial activity implementation and contributes to making effective management decisions.