BUSINESS. EDUCATION. LAА. BULLETIN OF VOLGOGRAD BUSINESS INSTITUTE, 2014, № 1 (26). SuЛscrТptТon ТnНТcОs – 38683, 8683 336.02 65.05 ГobnТnк DкrТк VlкНТmТrovnк, posЭРrКНЮКЭО sЭЮНОnЭ oП ЭСО НОpКrЭmОnЭ oП ОМonomТМs КnН mКnКРОmОnЭ oП VolРoРrКН SЭКЭО TОМСnТМКl UnТvОrsТЭв, VolРoРrКН, О-mКТl: ЛlКМФаТНoа0304@вКnНОб.rЮ З и ья и и , , . , О-mКТl: ЛlКМФаТНoа0304@вКnНОб.rЮ fкНОвОvк eФкtОrТnк alОФsООvnк, МКnНТНКЭО oП pОНКРoРТМКl sМТОnМОs, КssТsЭКnЭ proПОssor oП ЭСО НОpКrЭmОnЭ oП ОМonomТМs КnН mКnКРОmОnЭ oП VolРoРrКН SЭКЭО TОМСnТМКl UnТvОrsТЭв, VolРoРrКН, О-mКТl: ФаООn2@mКТl.rЮ . и , . , , . , О-mКТl: ФаООn2@mКТl.rЮ З я Л я feaTUreS Of The DeVelOPMeNT Of fINaNCIal STraTeGВ Of The COMPaNВ Of a CerTaIN TВPe щ щ щ , , - .О , , . , - , , щ , . TakinР into consideration tСe importance of tСe strateРic manaРement and increasinР companies’ competition, tСe article is devoted to tСe features of selection, principles of establisСinР tСe companв financial strateРв, in particular tСe financial strateРies of Russian business. Particular attention is paid to tСe necessitв of СavinР an elaborated and reasonable financial strateРв of tСe companies. TСe nature and tвpes of financial strateРies аere eбamined; tСe possible problems tСe one can come across аСen developinР a financial strateРв аere formulated and justified. Sвstematiгation of tСeoretical and practical eбperience Сas alloаed identifвinР tСe main reasons determininР tСe urРencв and siРnificance of formation of tСe companв financial strateРв in tСe modern conditions. К : , , , , , , , , , . Keваords: strateРic tarРets, financial strateРв, financial condition of a companв, strateРic manaРement, tarРeted financial strateРв, resource financial strateРв, self-financinР strateРв, strateРв of РroаtС, issues of financial manaРement, selection of financial strateРв. 159 - . - . , , , , - . , , - , . , . , , , . , . , , , - - . , - , - . , . . . . , 2014, № 1 (26). , , : . , , - , - « . « . Д1]. , . , ( . , , . - , , AlМoК 0,8%, ) , ; ) , ; , - , 2001 « , « », , 7,18%, – 25%. , , Д4]. - 160 - - , - . - . – , - , - , . , , - , . , - - - , , , . AlМКn – - ; ) ) ; - . : Д2]. : , , , - , ) - , , . , - , , - , 2–3 . » - . , « , , - : , , , - 40% . ., , », . - . - . , , 1991 58 , - , , , 2000 » 300) - , - , », , - - , , . . . ксы – 38683, 8683 - Д3]. , , ис ы и - . . - - BUSINESS. EDUCATION. LAА. BULLETIN OF VOLGOGRAD BUSINESS INSTITUTE, 2014, № 1 (26). SuЛscrТptТon ТnНТcОs – 38683, 8683 , , . , , , - , , , - , , - , , . - - , , . « - » , Д7]. - , , , , , , , . , - , , , , ) Д8]. , - . , , , , . , , - - , , , . - , , - , - : , - , . , - . - , , , - , , . ( , , . , - , - . , - - . - , , , , . , Л , - . , . - . , , - , - . , , Д6]. , , , - . Ч 1. . . // ]. URL: СЭЭp://ааа.nnТФolОnФo.Мom/ТnНОб.pСp?КrЭ=26 ( : 13.12.2013). 2. . . // . 217–220. 3. . . . 2005. № 6. . 190–194. 4. . . – // 5. . . // : . . . 2010. № 7. . 42–45. 6. . . // . . 2012. № 3 (20). . 243–246. 7. . . // . . . № 2 (19). . 175–178. 161 . 2007 Д . 2010. № 11. // - . 2008. № 1. . 18–24. . . . 2012.