The features of strategies formation of Ukrainian enterprises during the war
Authors: Bezzubko Borys , Tkachenko Maksym 
Published: January 2023

The article relevance is related to the insufficient number of scientific works that consider the features of the formation of strategies of Ukrainian enterprises during the war. The following scientific tasks are solved in the article: the establishing of the main factors that influence the choice of an enterprise’s strategy during military operations; determination of the main features of the formation of strategies of Ukrainian enterprises during the war; development of recommendations regarding the improvement of the efficiency of the development of the company’s strategy. It was established that the significant losses of material, financial and labor resources actualize the need to have the strategic documents in which the priorities, mission, main goals and distribution of resources for their achievement, etc. will be determined. The main factors that influence the need to develop and choose the enterprise strategy during military operations are identified and including: forced evacuation of enterprises from the war zone; forced migration of population and conscription to the army; reducing the purchasing power of population; loss of customers; problems with exporting goods due to logistics difficulties, existing currency restrictions; reduction of imports of components of goods and semi –factories. Positive factors that have allowed Ukrainian business to adapt faster in difficult conditions include some reduction in tax pressure. Tax changes provide the decrease in: value added tax; income tax of enterprises. The main features of the formation of strategies of Ukrainian enterprises include: a small number of enterprises that were able to adapt to activities during the war and had an active strategy of activity; a gradual increase in the importance of strategic planning. The model of strategic management of enterprises that functions on the basis of the scientific validity of management decisions, obtaining the maximum result at a minimum of costs, the coherence of all elements of the system, is complemented by flexibility in the conditions of the operation of the management system in a risk situation, with understanding of the most urgent needs of society. The following trends were established in the development of strategies for the development of Ukrainian enterprises during the war: maximum adaptation of the existing strategy to the operation of the enterprise in military conditions; transition of enterprises to a diversification strategy. Recommendations have been developed to increase the effectiveness of the company’s strategy development: SWOT analysis based on new realities of activity, audit of the company’s assets; the development of additional measures regarding the preservation of labor, material, financial and informational resources. In future, it is necessary for state authorities to build a new organization of relations with entrepreneurs based on the principles of mutual responsibility, support, and partnership. During the forming the strategy for the development of enterprises, as the determining factor serves the information provision of further activities regarding the prospects for the development of territories, their restoration.