The article explores the essence of enterprise financial security under war conditions and reveals its key aspects. It analyzes the transformation of the financial security concept from a static state of protection of a dynamic system capable of adapting to the turbulent wartime environment. The main threats to the financial security of enterprises in the context of military conflict are identified and systematized, including macroeconomic, operational, financial-investment, regulatory, and information-cybernetic risks. An analysis of the impact of military actions on the financial stability of enterprises in various sectors of the Ukrainian economy revealed significant differentiation in their response to crisis phenomena. A comprehensive methodological approach to assessing the level of financial security of enterprises under war conditions is proposed, based on an integral assessment of interrelated components, including liquidity, financial stability, operational efficiency, risk management, and financial management quality. Priority directions for ensuring the financial security of enterprises in conditions of limited resources and high uncertainty are defined, focusing on optimizing capital structure, increasing financial flexibility, and developing early threat detection systems. A set of measures has been developed to adapt enterprise financial management to functioning under martial law, including the implementation of dynamic financial planning and operational monitoring systems. Mechanisms for minimizing financial risks associated with military actions are proposed, covering methods of hedging currency risks, systems of physical and cyber protection of assets, as well as the use of specialized insurance products. Strategic approaches to ensuring the financial stability of enterprises in the post-war period are substantiated, emphasizing the need to develop long-term financial strategies focused on business recovery and modernization. The research results create a theoretical and methodological basis for developing effective strategies to ensure the financial security of enterprises in the context of military conflict and post-war economic recovery.
