Theoretical aspects of development of the financial strategy of the enterprise

Abstract. The Development of the financial strategy of the enterprise is based on the methodological principles of the concept of "strategic management". The concept of strategic management reflects a clear strategic positioning of the firm, represented in a system of principles and objectives of its functioning, the mechanism of interaction of subject and object of management, the nature of the relationship between the elements of economic and organizational structures and forms of their adaptation to changing environmental conditions. Strategic management emerged on the basis of the development of the methodology of strategic planning, which is its Foundation.