STRATEGIC PROVISING OF ENTERPRISE FINANCIAL SECURITY IN COVID-19 CONDITIONS
The spread of the Covid-19 pandemic requires modern enterprises to build an integrated financial security system. The main tasks of ensuring the financial security of enterprises in the conditions of coronavirus in Ukraine are: bringing normative legal acts governing economic activity to the requirements of the European Union; development and implementation of state policy in the field of preventing and overcoming the consequences of the Covid-19 pandemic; informing enterprises about state aid programs; use of modern digital technologies by enterprise; depth analysis of world, state and internal threats to economic activity of enterprises in the current and future periods.
During the quarantine, many enterprises suffered losses due to forced inaction. However, stabilization measures to improve financial security are needed not only for these enterprises. They are also necessary for the development of priority areas of management, introduction of innovative technologies of production activity, which are characterized by resource saving. Therefore, in modern conditions, the main component in the process of making sound management decisions to improve the financial security of the enterprise is to take into account, in addition to traditionally existing risks of economic activity, and the risks caused by the Covid-19 pandemic.
The purpose of the research is to develop a scientific approach to the strategic support of the financial security of the enterprise in the conditions of Covid-19.
The scientific approach to the strategic security of the enterprise in the COVID-19 financial security, which is based on the identified relationships between financial security and risk management, anti-crisis management, compliance, and will allow financial managers to improve the current practice of managing the enterprise's economic activity. In general, the proposed approach is aimed at improving the strategic development of the enterprise and corporate management of it in the context of changing environmental disturbance.
The strategic support of the enterprise's financial security is based on strategic management, which should include a number of elements: strategic analysis, strategic planning, controlling, budgeting and audit. Strategic analysis involves a comprehensive study of positive and negative factors that can affect the economic and financial situation of the enterprise in the future, as well as ways to achieve the strategic goals of the enterprise. For the implementation of strategic analysis of the financial security of the enterprise it is advisable to use the following methods: SWOT analysis, PEST-analysis and SNW-analysis, methods of expert assessments, the method of development of scenarios of events, in-depth definition of which is the subject of further study of the authors of this article.
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