ЦИФРОВА ТРАНСФОРМАЦІЯ ТА ЇЇ ВПЛИВ НА УПРАВЛІННЯ ФІНАНСОВИМИ РЕСУРСАМИ ПІДПРИЄМСТВ
TL;DR
The findings indicate that the implementation of digital technologies contributes to the automation of financial processes, improves the speed of information processing, enhances forecasting accuracy, strengthens the quality of managerial decision-making, and increases the effectiveness of financial flow control.
Abstract
Introduction. Digital transformation is one of the key drivers of enhancing enterprise competitiveness in the digital economy. It encompasses changes in business processes, management systems, and decision-making mechanisms based on modern digital technologies. Digitalization is particularly significant in financial resource management, as it improves the efficiency of financial planning, analysis, control, and forecasting. At the same time, its implementation is accompanied by challenges related to cybersecurity, data protection, the development of employees’ digital competencies, and the modernization of digital infrastructure. Purpose. To investigate the essence of digital transformation and assess its impact on enterprise financial resource management by identifying the main benefits, risks, and prospects of applying digital technologies. Methods. The study employed the methods of analysis, synthesis, systems analysis, comparison, generalization, logical modeling, and statistical analysis. The research was based on scientific publications, analytical reports of international organizations, statistical data, and the practical experience of enterprises undergoing digital transformation. Results. The findings indicate that the implementation of digital technologies contributes to the automation of financial processes, improves the speed of information processing, enhances forecasting accuracy, strengthens the quality of managerial decision-making, and increases the effectiveness of financial flow control. The application of artificial intelligence, Big Data, cloud services, and digital platforms enables cost optimization, reduces financial risks, and improves the financial resilience of enterprises. At the same time, the study identifies the main barriers to digital transformation, including high implementation costs, insufficient digital competencies of personnel, and cybersecurity risks. Conclusions. Digital transformation is an important tool for improving the efficiency of financial resource management and strengthening enterprise competitiveness. Its effectiveness depends on the level of digital maturity, the availability of an appropriate technological infrastructure, and the implementation of a comprehensive digital risk management strategy.