TARGET INDICATORS FOR FINANCIAL DEVELOPMENT OF THE ENTERPRISE AS A TOOL FOR INTEGRATING FUNCTIONAL LEVEL STRATEGIES

Abstract

The article is devoted to the study of the problem of integrating functional strategies of an enterprise, especially in large enterprises, where there can be up to ten strategies at the functional level. Moreover, global trends dictate the need to develop and implement new functional-level strategies, such as a digital transformation strategy. The presence of a large number of KPIs among various departments responsible for implementing the strategy of their area is often not correlated. At the same time, for example, performance indicators for digital transformation have not yet been standardized at all. The author has proposed an option for improving the processes of integrating functional strategies through a system of interrelated indicators. At the same time, financial indicators are proposed as an integrating component for each functional level strategy. Of all the functional strategies, the article discusses the issues of digital transformation strategy in more detail and emphasis.