Strategic financial planning in tourist companies of the Republic of Belarus

Relevance. The article discusses the theoretical foundations of strategic financial planning. Aim. To reveal the features of influence of external factors on development of alternatives to the enterprise sustainable development strategy. Methods: STEEM method for analysing the influence of environmental factors on the activities of tourism organizations in the Republic of Belarus. Expert researchers in this field of knowledge from the Belarusian State Economic University took part in assigning weighting coefficients. Results. The authors have proposed an algorithm for determining the financial goals and objectives of strategic development of tourism industry organizations, compiling the functional dependence of one of the options for a financial strategy for a tourism organization development. They structured financial goals and objectives of the strategic development of a tourism organization in accordance with its stage of the life cycle and competitive position in the industry. Building an organization financial strategy allows us to take into account the influence of macroeconomic factors when developing its alternative models, the diversity of the company financial relations, and identify patterns of interaction with the external environment. The importance of taking into account changes in the social structure of society caused by an increase in average age of consumers in the tourism business is noted.