Despite the large number of tools available in the literature for strategic management of enterprises, changes in business conditions and success criteria create a need for highly specialized point methods and methods. The article discusses the developed matrix of financial strategy for the development of commercial organizations, based on the calculation of the economic value added indicator (EVA) and the indicator of the managed and critical debt load according to the Debit/EBITDA criterion. The author's model is able to take into account the possibilities of "healthy" functioning of the enterprise in conditions of creation or destruction of value at different levels of debt load. The matrix has 4 quadrants. Organizations falling into the upper quadrants of the matrix use a financial development strategy (moderate or aggressive). Organizations occupying lower quadrants are not developing, but, on the contrary, stagnating. Therefore, in order for the enterprise to get on the path of development, it is necessary to adjust the financial strategy so that it can occupy one of the upper quadrants. This methodology was tested at agricultural organizations. Examples of organizations falling into different quadrants of the matrix, problems and advantages of the situation are considered and financial strategies for their development are formed.