Разработка стратегии управления финансовыми рисками компании в условиях экономической волатильности

Abstract

The article substantiates a risk-oriented strategy for managing financial risks of a company operating under economic volatility. The research problem is considered through the relationship between financial stability, liquidity, capital structure and the financial consequences of operational events in a digitally dependent organization. The task of the article is to identify the main financial risk zones of JSC Center for Digital Development of the National Bank of Kazakhstan and to formulate strategic management measures based on the company’s financial reporting. The study applies horizontal analysis, ratio analysis, risk-based interpretation of financial indicators and a qualitative assessment of risk signals. The results show that the company maintains an acceptable level of financial stability; however, the growth of liabilities exceeds the growth of assets and capital, while the liquidity reserve decreases. These tendencies do not indicate a crisis but require a preventive management framework. The proposed strategy links each key indicator with a risk signal, an internal control trigger and a practical management response. The findings can be used to improve monitoring, stress testing and decision-making in financial risk management.