Malyshenko V.A.Humanities and Education Science Academy (Branch) of V.I. Vernadsky Crimean Federal University in Yalta, Yalta, Russian Federation Malyshenko1973@inbox.ru
Subject The article addresses the financial analysis procedure during its transformation for strategic purposes, using the systems analysis approaches. Objectives The objective is to modernize the procedure for strategic financial analysis by making it universal, based on the systems analysis approaches and employing the methods of comprehensive evaluation of financial stability that are easily adaptable to various strategies and enterprise specifics. Methods The central method of the study is a matrix approach of systems analysis, as it is widely used at the stages of strategic financial analysis. To create a universal system of types of internal environment that are positioned to the external environment, I applied the option revealing the complex nature of the enterprise financial stability category in models used to predict the financial condition of different strategic orientation. Results The combination of the new procedure and models of multiple factor analysis minimizes the need for simulation model development for each individual enterprise. The paper offers an original scheme of using the levels of individual models of multiple factor analysis as a system of attributes of the internal environment to position to the external environment state. Conclusions These models enable to avoid subjectivity in the assessments of analysts and managers when determining the type of company's financial stability over the long run.
Keywords: financial strategy, financial standing, multiple factor analysis, model
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