The article deals with the nature and role of financial strategy in development of an enterprise. Financial strategy is deemed as an efficient tool for managing current and planning future enterprise's business activity which heavily relies on implementation of its objectives in conditions of macroeconomic transformations and is defined by state regulatory policy, state of market and its processes. Financial security is defined as one of the key factors that determine efficiency of financial strategy of an enterprise. The authors define approaches to assessing the level of financial security of an enterprise. Strategic interests of an enterprise and their qualitative interpretation are considered as essential indicators of assessment process. Methodological approach to express-assessment of financial security level is suggested in the article. Enhancement of financial security assessment is to be based on the analysis of boundary (critical and normal) and factual values of coefficients that describe enterprise's financial condition. The set of indicators (indicators) of assessment of financial security of an enterprise with their division into groups of indicators are distinguished, namely: indicators of liquidity and solvency, indicators of financial stability, indicators of business activity, performance indicators of activity. The integral coefficient which is drawn from this analysis is considered as fundamental for further financial security assessment. The article provides an assessment scale for defining the level of financial security of an enterprise. The suggested scale is based on ranking enterprises according to the levels of their financial stability and provides tools for measuring this level for any specific enterprise. It is proved that practical application of financial security assessment can provide reliable information about an enterprise in terms of its financial condition as well as define strategic perspectives of enhancing the level of their financial security. Keywords: enterprise, financial planning, financial security of the enterprise, level of financial security of the enterprise, express assessment of financial security of the enterprise.
Annotation. Introduction. The current situation in the market of banking services is due to the influence of internal and external factors that make the bank vulnerable to crises. The financial security of the bank is the key to its stable development, so its research is extremely important. The priority of ensuring the financial security of the bank necessitates a comprehensive approach by developing an appropriate mechanism to ensure the financial security of the bank, taking into account the impact of external and internal threats. Purpose. The purpose of the work is to develop elements of the mechanism for ensuring the financial security of the bank, taking into account internal and external threats. Results. Theoretical problems of the mechanism of financial security of the bank are considered. Based on a critical analysis of the economic literature, the author’s interpretation of the concept of “mechanism for ensuring the financial security of the bank” from the standpoint of the impact of internal and external threats. The purpose and tasks of the mechanism of ensuring the financial security of the bank are highlighted. It is proposed to divide the functions of the bank’s financial security mechanism into basic and specific functions, those that are inherent in banking. The principles of ensuring the financial security of the bank are highlighted. It is substantiated that the process of forming the mechanism of ensuring the financial security of the bank is complex and should take into account the impact of internal and external threats. The threats affecting the financial security of commercial banks are ranked, with their division into internal and external. The main threats to the external environment are: global or local financial crises; falling demand for loans and banking services; the level of distrust on the part of legal entities and individuals in the banking system; refinancing volumes and the size of the discount rate; low level of investment activity in the country, and consequently the lack of investment funds. The main internal threats to the bank’s financial security are: errors in strategic planning and forecasting; irrational use of the bank’s potential; low level of return on assets. The stages of the mechanism of ensuring the financial security of a banking institution on the basis of taking into account the impact of internal and external threats have been formed. Conclusions. Based on the proposed stages of the mechanism of financial security of the bank, taking into account the impact of internal and external threats, we can trace all possible options for using strengths and opportunities in developing a strategy for financial stability of the bank, as well as identify factors influencing the bank. Keywords: threats, internal threats, external threats, collateral, mechanism, financial security of the bank, functions of the mechanism, principles of the mechanism, subjects and objects of the mechanism.