Subject. This article discusses the organizational and methodological aspects of the formation and implementation of an organization's financial policy. Objectives. The article aims to improve methodological and organizational approaches to the formation of an organization's financial policy and the assessment of the effectiveness of its implementation in order to improve the effectiveness of financial management. Methods. For the study, we used synthesis and analysis, logical and case study approaches, identification, general analysis, and the point rating and indicative methods. Results. The article identifies the factors that need to be taken into account when developing an organization's financial policy. It proposes a step-by-step algorithm for its formation, which helps take into account the conditions of the organization's functioning, regulate the financial policy provisions, determine the key indicators of its implementation in the short and long term, and assess its effectiveness on the basis of an improved methodological approach, including a set of quantitative and qualitative indicators. Conclusions and Relevance. The practical application of the proposed organizational and methodological approach lies in the possibility of successful formation, regulation of the organization's financial policy provisions, a comprehensive assessment of the effectiveness of its implementation, which allows for the timely development of corrective measures to improve the effectiveness of financial resources management and the efficiency of the organization as a whole.
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Pronyaeva et al. (2024) studied this question.
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