Features of the formation and implementation of the financial strategy of the organization in the context of digitalization

Digitalization has become one of the key trends in modern development, affecting many areas of modern society. The ubiquity of digital technologies contributes to the improvement of the financial management system of organizations, including through the modernization of financial strategies. In the course of the study, it was determined that the instruments of effective management are the development and implementation of an organization's financial strategy focused on modern conditions of the economic environment, as well as taking into account the specifics of the industry and the applied business model. Digitalization opens up new opportunities to increase the efficiency and manageability of business, but at the same time creates certain problems associated with new risks and threats that must be taken into account when forming financial strategies.