ANALYSIS MAIN METHODS FOR ASSESSING THE EFFICIENCY OF THE FINANCIAL STRATEGY OF ENTERPRISES

At the present stage of financial management development, there are stable models of financial strategy that have gained experience in a number of enterprises. Along with this, the search for new methods and models of the financial strategy of enterprises continues. This is due to the fact that the basis of existing models is the individual nature of enterprises, nd taking into account these features, it is necessary to develop strategic models focused on the field of activity of a number of enterprises. According to managers, the methods of classical financial assessment of the company's activities partially meet the increasing requirements of stakeholders and do not contain many factors important for management and owners. That is, along with financial indicators, intangible assets, such as brand, innovative technologies, skills and experience of employees, etc., have a significant impact on the company's activities, and ensure the development of the company's activities. This article discusses methods for evaluating the effectiveness of an enterprise's financial strategy based on the value of the enterprise by income, which currently represent only six methods (discounting cash flows, capitalization of income, market value added (MVA), economic value added (EVA), shareholder value added (SVA), real options valuation (ROV), which make up the added economic value (Economic value added (Eva)) related to financial strategy models. The dependence of methods for evaluating the effectiveness of a financial strategy on financial strategy models is also considered and the possibilities of its application in the practice of domestic enterprises are provided.

methods for evaluating the effectiveness of a financial strategy, discounted cash flow method, income capitalization method, market value added (MAV), economic value added (ESV), shareholder value added (SVA), real option valuation (ROV).

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2026-03-28