Strategic planning of financial flows in logistic systems

Abstract

The relevance of the research is determined by the necessity to develop effective mechanisms for strategic planning of financial flows within enterprise logistics systems operating under conditions of increasing market turbulence, digital transformation, and heightened requirements for financial stability. Modern managerial practice shows that the gap between logistics and financial planning leads to desynchronization of cash flows, liquidity imbalances, and reduced performance in financial management, necessitating a scientific rethinking of strategic approaches to coordinating these processes.  The purpose of this article is to substantiate and develop a coherent approach to strategic planning of financial flows in enterprise logistics systems, ensuring the alignment of financial and logistics decisions, enhancing capital flow efficiency, and strengthening the financial stability of the corporate sector in a dynamic market environment. The research methodology is based on systemic, process, and financial-analytical approaches that combine tools of comparative analysis, strategic modeling, structural-functional synthesis, and logistics analytics. Results. A direct relationship between strategic logistics decisions and the effectiveness of financial management has been identified. It has been proven that integrating financial and logistics processes within a unified digital platform ensures a reduction in operational cycle duration, optimizes working capital structure, and increases liquidity and profitability for enterprises. The primary challenges to implementing strategic financial flow planning have been identified: organizational inconsistency, a lack of analytical tools, and a low level of risk management maturity. Conclusions. It has been established that improving financial management performance is possible only if financial and logistics strategies are integrated, modern digital planning tools are employed, and risk-oriented financial control systems are implemented. Prospects for further research include the development of cognitive and adaptive models for strategic financial flow management, the standardization of digital protocols for financial logistics data exchange, and the creation of intelligent platforms for risk forecasting and capital optimization under conditions of global market instability.