Development of the diversification program as a direction of improvement of the financial condition of the enterprise

In the conditions of market relations, the role and importance of analyzing the financial condition of the enterprise and searching for ways to stabilize and improve it increases. This article discusses the main theoretical issues of developing a diversification program as a factor for improving the financial condition of an enterprise. Various views on the interpretation of the concept of "diversification" are analyzed and their definition is proposed. The goals of diversification depending on the financial condition of the enterprise are highlighted. The main strategies of diversification are outlined and their brief characteristics are given.