Abstract
Aspects of financial management come to the fore in the face of the need to generate internal sources of quality growth and socio-economic development of the national economy.The most important place in this aspect is taken by the corporate financial strategy, as a set of decisions on the operational, investment and financial activities of the company.An attempt to justify and develop a theoretical platform for a financial strategy can become a universal mechanism for the formation of tools for managing financial flows of companies, regardless on sectoral affiliation.