SYSTEM APPROACH TO ASSESSING EFFICIENCY OF FINANCING STRATEGY UNDER CONDITIONS OF ECONOMIC TRANSFORMATION IN A COMPANY

Abstract

The article proposes a system approach to assessing efficiency of strategic financial decisions of an enterprise, the distinguishing feature of which is the dynamic character of underlying parameters based on integral indicators of an assessment of efficiency of the main components of financing strategy under conditions of system transformations. As a base period, the time period of the enterprise's activity (quarter, half year or year) is considered before the implementation of various forms of systemic transformations. To assess the effectiveness of implementing the investment strategy, according to the author, a methodology based on qualitative and quantitative risk analysis can be applied. After the formation of the blocks of indicators, it is necessary to determine the weight of each expert way. As a management criterion, let's set the deviation level of the actual value of each indicator received as a result of the implementation of organizational and economic changes from the planned one. It is actual that management of the company can independently establish the weight of each criterion for its business, which allows choosing those indicators that are decisive for making strategic financial decisions and ensuring the level of competitiveness of the enterprise. A model suggested in the article implies for integrated use of index analysis, adjusted investment analysis, and a system of balanced performance indicators