Аннотация
The article examines the features of the formation of small businesses, considers the mainpriority areas for the development of financial activities. Small business is an important component of themarket economic system. The factors of external financial environment affecting the company’s activities; thestudy of the factors internal financial environment of the company; assessment of the current strategic positionof the company; development of the strategic financial goals of the company; modeling of the financialactivities and development of target strategic standards of the company; organization of the control over theimplementation of the financial strategy. The peculiarities of strategic management of small businesses, as wellas criteria for developing the financial strategy of these subjects are: to consider the factors of the domesticfinancial environment; the factors of external financial environment in its variability; financial strategy shouldjustify the choice of one or another source in the corporation. Finally, it is important to consider the financialrisks, associated with the choice of funding source. Small business provides the necessary mobility in marketconditions, provides specialization and cooperation, and allows increasing the flexibility and efficiency ofany business.