ДІДЖИТАЛІЗАЦІЯ ЯК ФАКТОР ПІДВИЩЕННЯ ЕФЕКТИВНОСТИ АНАЛІЗУ ФІНАНСОВОГО СТАНУ ПІДПРИЄМСТВА
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| author | Семенова, Д. О. Яблонська, Д. В. |
| author_facet | Семенова, Д. О. Яблонська, Д. В. |
| author_institution_txt_mv | [
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"author": "Д. О. Семенова",
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"author": "Д. В. Яблонська",
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| datestamp_date | 2026-06-08T08:39:19Z |
| doi_str_mv | 10.32702/2306-6792.2026.10.471 |
| first_indexed | 2026-06-09T01:02:18Z |
| format | Article |
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АГРОСВІТ № 10, 2026
471
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УДК 658.15:004.9
D. Semenova,
PhD in Economics, Associate Professor,
Associate Professor of the Department of Financial Analysis and Audit,
State University of Trade and Economics
ORCID ID: https://orcid.org/0000-0002-2907-6426
D. Yablonska,
Master's student of the Department of Financial Analysis and Audit,
State University of Trade and Economics
ORCID ID: https://orcid.org/0009-0001-5932-2616
DIGITALIZATION AS A FACTOR IN
INCREASING THE EFFICIENCY
OF THE ANALYSIS OF AN ENTERPRISE'S
FINANCIAL CONDITION
DOI: 10.32702/2306-6792.2026.10.471
Д. О. Семенова,
к. е. н., доцент, доцент кафедри фінансового аналізу та аудиту,
Державний торговельно-економічний університет
Д. В. Яблонська,
магістрант кафедри фінансового аналізу та аудиту,
Державний торговельно-економічний університет
ДІДЖИТАЛІЗАЦІЯ ЯК ФАКТОР ПІДВИЩЕННЯ ЕФЕКТИВНОСТИ
АНАЛІЗУ ФІНАНСОВОГО СТАНУ ПІДПРИЄМСТВА
The article explores the role of digitalization as a factor in enhancing the efficiency of analyzing an enterprise's
financial condition amidst the digital transformation of the economy, economic instability, and wartime
challenges. The relevance of the topic is driven by the necessity to improve the quality of financial and analytical
management support, the speed of decision-making, and the maintenance of financial stability for enterprises
operating under difficult conditions. The methodological framework of the study is based on a systems approach,
methods of analysis and synthesis, generalization, and comparison, which allowed for the investigation of
digitalization's impact on financial condition analysis processes and the synthesis of modern approaches to
utilizing digital tools in financial and analytical activities. It is substantiated that traditional approaches to
financial condition analysis, based on retrospective financial statements, are limited in terms of timeliness, data
integration, and forecasting capabilities. Consequently, the role of digital technologies, which transform the
collection, processing, and interpretation of financial information, is increasing. The study summarizes the primary
digital tools affecting the efficiency of financial condition analysis. It is demonstrated that the implementation of
ERP systems, BI platforms, CRM systems, cloud technologies, and analytical platforms ensures the integration of
financial data, automation of analytical procedures, improved calculation accuracy, and expanded forecasting
capabilities. A separate focus is placed on the transformation of financial control-an essential component in the
audit of taxation and broader oversight-which, in a digital environment, becomes continuous and is based on
automated monitoring of financial indicators and timely detection of deviations. The established benefits of
digitalization include:
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PROBLEM STATEMENT
Digitalization of the analysis of the financial
condition of an enterprise is gaining special
importance not only as a tool for technical
improvement of accounting and analytical pro-
cedures, but also as a factor in the transformation
of approaches to financial management. In
modern business conditions, characterized by the
growth of information volumes, the complexity
of business processes and the increasing requi-
rements for the efficiency of management de-
cision-making, traditional methods of financial
analysis no longer fully meet the needs of effective
management.
Modern enterprises operate in an environment
of high uncertainty, which requires timely
identification of financial risks, rapid response to
changes in performance indicators and the
increased speed and accuracy of analysis; seamless data integration; reduction of human factor influence; expansion
of predictive capabilities; enhanced quality of management decisions. At the same time, implementation challenges related
to costs, personnel training, and information security are identified. In conclusion, digitalization is a key factor in
improving the efficiency of financial condition analysis, facilitating the transition to a more integrated, responsive, and
forecast-oriented financial management system.
У статті досліджено роль діджиталізації як фактора підвищення ефективності аналізу фінансового стану підприє-
мства в умовах цифрової трансформації економіки, економічної нестабільності та воєнних викликів. Актуальність
теми зумовлена необхідністю підвищення якості фінансово-аналітичного забезпечення управління, оперативності
прийняття рішень та підтримання фінансової стійкості підприємств у складних умовах господарювання. Методоло-
гічною основою дослідження є системний підхід, методи аналізу і синтезу, узагальнення та порівняння, що дозволи-
ло дослідити вплив діджиталізації на процеси аналізу фінансового стану підприємства та узагальнити сучасні підхо-
ди до використання цифрових інструментів у фінансово-аналітичній діяльності. Обгрунтовано, що традиційні підходи
до аналізу фінансового стану, які базуються на ретроспективній фінансовій звітності, мають обмеження щодо опе-
ративності, інтеграції даних та можливостей прогнозування. У зв'язку з цим зростає роль цифрових технологій, які
змінюють підходи до збору, обробки та інтерпретації фінансової інформації. Узагальнено основні діджитал-інстру-
менти, які впливають на ефективність аналізу фінансового стану підприємства. Доведено, що використання ERP-
системи, BI-платформи, CRM-системи, хмарні технології та аналітичних платформ забезпечує інтеграцію фінансо-
вих даних, автоматизацію аналітичних процедур, підвищення точності розрахунків та розширення можливостей про-
гнозування. Окремо визначено трансформацію фінансового контролю, який у цифровому середовищі набуває без-
перервного характеру та базується на автоматизованому моніторингу фінансових показників і своєчасному вияв-
ленні відхилень. Встановлено переваги діджиталізації: підвищення оперативності та точності аналізу, інтеграція да-
них, зменшення впливу людського фактора, розширення можливостей прогнозування та підвищення якості управлі-
нських рішень. Водночас існують проблеми впровадження, пов'язані з витратами, підготовкою персоналу та інфор-
маційною безпекою. Отже, діджиталізація є ключовим фактором підвищення ефективності аналізу фінансового стану
підприємства, що забезпечує перехід до більш інтегрованої, оперативної та прогнозно орієнтованої системи фінан-
сового управління.
Key words: digitization, financial analysis, financial condition, digital technology, financial
control, ERP-systems, BI-systems, CRM-systems, cloud technology, analytical platforms.
Ключові слова: діджиталізація, фінансовий аналіз, фінансовий стан, цифрові технології,
фінансовий контроль, ERP-системи, BI-системи, CRM-системи, хмарні технології, аналі-
тичні платформи.
formation of sound management decisions. At the
same time, the use of predominantly retrospective
approaches to analysis limits forecasting
capabilities and reduces the level of adaptability
of enterprises to changes in the external envi-
ronment. The problem is complicated by the
existence of a gap between accounting systems,
financial reporting and analytical tools. In many
cases, financial information is not integrated into
a single digital environment, which reduces the
effectiveness of its use for comprehensive analysis
and management decision-making. In addition,
traditional financial reporting does not always
meet the information needs of management, which
necessitates the implementation of modern digital
solutions, in particular ERP and CRM systems,
analytical dashboards and integrated internal
reporting models.
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Commons Attribution License 4.0 (https://creativecommons.org/licenses/by/4.0/).
In such conditions, the analysis of the financial
condition ceases to be only a stage of the final
assessment of the results of the activity and is
transformed into a continuous element of the
enterprise management system, combining data
processing, analytics, forecasting and decision-
making support in a mode as close to real time as
possible. Thus, the relevance of the study is
determined by the need to rethink the role of
digitalization as a tool for increasing the efficiency
of the analysis of the financial condition of the
enterprise, which contributes to increasing the
validity of management decisions and the adap-
tability of business entities to changes in the
external environment.
THE LITERATURE REVIEW
The problems of applying digital technologies
in financial management and analysis of the
financial condition of enterprises occupy an
important place in modern scientific research. In
the works of Zveruk L. A., the digitalization of fi-
nancial management is considered as a complex
process that encompasses the transformation of
business models, organizational management
structure and approaches to financial data pro-
cessing, contributing to increasing the efficiency
of enterprises [1]. The key areas of such trans-
formation are identified, in particular, process
automation, the use of business analytics, digital
platforms, artificial intelligence, cloud services and
blockchain technologies.
Research by Davydenko N. M., Buryak A. V.,
and Klyuchka O. V. shows that digitalization
changes not only the tools of financial analysis, but
also the logic of management, providing the
possibility of data processing in real time, in-
creasing the accuracy of assessment and the
efficiency of making management decisions [2].
In turn, Chubuk L. P., Yatsenko O. V. and
Ovander N. L. emphasize that digital technologies
contribute to increasing the adaptability of
enterprises, improving risk assessment and more
effective use of financial resources [3].
Special attention in the context of digita-
lization of the analysis of the financial condition
of enterprises is paid to the research of Ukrainian
scientists, who focus on the practical dimension of
digital tools.
In the studies of Zerkina O. O. and Evstafiev S.
M., digitalization is interpreted as a process of
business transformation by converting key business
processes into a digital format, which ensures
increased productivity, improved communica-
tions, and increased efficiency of enterprise
activities [4]. This creates the prerequisites for
changing approaches to financial analysis, in
particular, the transition to digital analytical
systems.
Bezus A. M., Bezus P. I. and Shevchun M. B.
consider digitalization as a tool for optimizing
business processes, which involves not only the
implementation of information technologies, but
also the transformation of management appro-
aches and business models [5]. The implementation
of digital solutions contributes to reducing costs,
automating operations and increasing mana-
gement efficiency.
The works of Volyanska-Savchuk L. V., Rud-
neva V. Yu., and Radishevska V. V. emphasize the
role of digitalization as a factor in ensuring the
competitiveness of enterprises, which is manifested
in increasing management flexibility and the ability
to adapt to changes in the external environment
[6].
Chaykina A. O. and Zaluga Yu. M. focus on the
managerial aspects of digitalization, noting that the
formation of a digital development strategy allows
enterprises to gain competitive advantages,
optimize business processes, and increase the
efficiency of resource use [7]. At the same time, it
is emphasized that digitalization changes appro-
aches to enterprise management, forming new
models of organizing activities based on modern
technological solutions.
The works of Kravchuk I. I., Lavrynenko S.
O. and Zelinska A. M. investigated the essence
of digitalization as a multidimensional process
of transformation of economic and mana-
gement systems, and also analyzed the level of
implementation of digital technologies in
different countries and at domestic enterprises
[8]. The authors emphasize that digital tools
change approaches to business process mana-
gement, requiring the formation of new orga-
nizational structures, improvement of manage-
ment decisions and adaptation of business mo-
dels to the conditions of the digital economy,
which ultimately increases the efficiency of
enterprises.
Thus, a solid base has already been developed
in the scientific literature on the automation of
financial analysis, the use of information systems
in finance, the role of BI platforms, the integration
of reporting and analytics, and the transformation
of financial management under the influence of
digitalization. At the same time, the issue of
digitalization of the analysis of the financial
condition of an enterprise as a complex process
that combines data collection, their analytical
interpretation, visualization, forecasting and
management response, as well as the assessment of
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the benefits, risks and prospects of using digital
tools, remains insufficiently systematically co-
vered.
THE PURPOSE OF THE ARTICLE
The purpose of the article is to study the
role of digitalization as a factor in increasing
the ef ficiency of analyzing the financial
condition of an enterprise, identifying modern
digital tools for financial and analytical
activities, and substantiating their impact on
the efficiency, accuracy, and comprehen-
siveness of assessing the financial condition of
an enterprise in the context of the digital
transformation of the economy and improving
the enterprise management system.
RESEARCH RESULTS
In modern business conditions, digitalization is
one of the key factors in increasing the efficiency
of financial analysis of an enterprise. Its impact is
manifested not only in the improvement of
individual accounting and analytical procedures,
but also in changing approaches to the formation,
processing and use of financial information in the
management process.
An important external factor that accelerated
the digital transformation of financial analysis in
Ukraine is martial law. Disruption of traditional
business processes, limited access to resources, and
the need for operational management of financial
flows have led to a more active implementation of
digital tools to ensure the continuity of analytical
processes.
Traditionally, financial analysis was predomi-
nantly retrospective in nature and was based on
periodic processing of reports. This limited the
ability to respond promptly to changes in the
financial condition of the enterprise and reduced
the effectiveness of management decisions. In the
context of digitalization, there is a transition to
continuous analysis of financial indicators based
on current data, which significantly increases the
efficiency, accuracy and validity of analytical
conclusions [9].
The use of digital technologies provides auto-
mation of information collection and processing,
which allows to significantly reduce the time
spent on analytical procedures and minimize the
influence of the human factor. As a result, the
reliability of financial calculations increases and
the risk of errors decreases, which directly
affects the quality of financial analysis. A
significant advantage of digitalization is also the
integration of various information flows within
a single digital environment. The combination of
accounting data, financial reporting, opera-
tional activities and external sources of
information ensures the complexity of the
analysis of the financial condition of the
enterprise. This allows not only to evaluate
individual indicators, but also to identify
relationships between them, which increases the
analytical value of the results obtained. In
addition, digitalization expands the possibilities
of interpreting financial information through the
use of visualization tools, interactive panels and
analytical reports. This simplifies the perception
of complex financial data, accelerates their
analysis and contributes to the adoption of more
informed management decisions [4].
Another important aspect is the transition
from purely retrospective analysis to a com-
bination of current assessment and forecasting.
Thanks to digital technologies, enterprises are
able not only to record performance results,
bu t al so to model possible development
scenarios, identify risks in a timely manner and
formulate preventive management measures.
This significantly increases the efficiency of
financial management and contributes to
strengthening the financial stability of the
enterprise.
The impact of digitalization on financial con-
trol deserves special attention. Digital tools
provide constant monitoring of financial indi-
cators, automated control of deviations and timely
detection of violations in financial and economic
activities. This increases the transparency of
financial processes, strengthens control over the
use of resources and contributes to increasing
discipline in the implementation of management
decisions.
Therefore, digitalization in financial analysis
is not only a technological tool, but a com-
prehensive factor in increasing its efficiency. It
ensures efficiency, accuracy, complexity, and
predictive focus of analytical processes, which
together contribute to improving the quality of
management and making informed financial
decisions.
In the context of digital transformation of the
economy and increased instability of the business
environment, in particular during the period of
military challenges, the effectiveness of the analysis
of the financial condition of the enterprise largely
depends on the level of use of digital tools (Fig. 1).
Their use provides automation of analytical
procedures, integration of financial data and
increased efficiency of management decisions. This
allows you to move from fragmentary analysis of
individual indicators to a comprehensive asse-
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ssment of the financial condition based on a single
information environment, and also provides
continuous monitoring of financial indicators even
in conditions of crisis phenomena, limited access
to resources and disruption of traditional business
processes.
ERP systems play a key role in this process,
ensuring the integration of accounting, financial
and operational processes of the enterprise. This
creates a consistent database of income, expenses,
assets and liabilities, which increases the com-
pleteness and reliability of financial analysis. The
use of ERP solutions helps to reduce duplication
of information, accelerate data processing and
increase control over financial flows [10].
An important tool of modern financial analysis
is BI systems, which provide data visualization,
generation of interactive reports and identification
of trends in the development of the enterprise. The
use of such tools allows for rapid analysis of changes
in liquidity, profitability, financial stability and
business activity indicators, which increases the
validity of management decisions [11].
CRM systems complement the analytical
capabilities of the enterprise by accumulating
information about customers, sales and payment
discipline. This allows for a more accurate asse-
ssment of the income structure, analysis of
receivables and forecasting of cash flows, which is
important for assessing the financial condition of
the enterprise [12].
Cloud technologies provide access to
financial information in real t ime, which
contributes to the continuity of the analytical
process and increases the flexibil ity of
management. They allow you to organize joint
work with data, reduce costs for IT
infrastructure and increase the speed of
information exchange between divisions of the
enterprise [13]. Specialized financial analytical
platforms are focused on comprehensive
analysis, forecasting and risk identification.
Their use allows you to combine financial and
non-financial indicators, carry out modeling of
development scenarios and support management
decision-making at the strategic level.
Digital tools
ERP-systems BI-systems
CRM-systems Cloud technology
Analytical platforms
- accounting and financial reporting;
- asset and liability management;
- personnel management;
- budgeting and financial planning.
- multidimensional data analysis;
- interactive dashboards;
- visualization of financial indicators;
- formation of analytical reports;
- Data Mining tools;
- predictive analytics;
- KPI monitoring.
- accounting for clients and contractors;
- sales management;
- control of receivables;
- customer segmentation;
- customer behavior analytics.
- cloud data storage;
- remote access to financial
information;
- data backup;
- collaborative work with documents;
- cyber defense.
- financial forecasting;
- modeling of development scenarios;
- risk analysis;
- integration of financial and non-financial data;
- automatic monitoring of indicators;
- AI/ML algorithms;
- formation of management recommendations.
Figure 1. System of digital tools for analyzing the financial condition of an enterprise
Source: compiled by the authors based on: [8, 10, 11, 12, 13].
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A summary of the impact of the main digital
tools on the effectiveness of analyzing the financial
condition of an enterprise is given in Table 1.
Thus, the use of modern digital tools provides
a qualitatively new level of analysis of the financial
condition of the enterprise, which is manifested in
increasing the efficiency, accuracy and complexity
of the assessment of financial indicators. Their
integration into the management system allows not
only to analyze the current financial condition of
the enterprise, but also to timely identify trends in
its change, predict possible risks and form sound
management decisions.
Digitalization of the processes of analyzing the
financial condition of enterprises is accompanied
by significant changes in both the speed and quality
of financial information processing. Its impact is
manifested in increasing the efficiency of analytical
procedures, automating calculations and expan-
ding the possibilities of interpreting financial
indicators, in particular liquidity, solvency,
financial stability and profitability. Due to this, the
analysis of the financial condition becomes more
complex and dynamic, which allows for timely
detection of changes in the financial condition of
the enterprise and prompt response to them.
A significant advantage of digital technologies
is the integration of financial data from various
sources, which ensures the formation of a single
information environment of the enterprise. This
allows to reduce information
fragmentation, increase the
consistency of indicators and
provide a more accurate assess-
ment of financial stability, liqui-
dity and performance. At the sa-
me time, the use of BI systems
and analytical platforms contri-
butes to the visualization of data,
which facilitates their interpre-
tation and improves the quality
of management decisions.
An important aspect of digitalization is the
transformation of financial control. In the digital
environment, financial control becomes conti-
nuous and is implemented through automated
monitoring of key financial indicators [14]. This
allows for timely detection of deviations from
planned values, control of cash flows, the level of
costs and financial risks. Thus, control ceases to be
a periodic function and turns into a continuous
management process integrated into the financial
analysis system of the enterprise.
However, the use of digital technologies is
accompanied by a number of problems and limi-
tations. Among them, the high cost of implemen-
ting software, the need for staff training, the depen-
dence of the quality of analysis on the reliability
of the source data, as well as the increase in infor-
mation security risks should be highlighted. A
separate challenge is the need to adapt manage-
ment processes to the digital environment, which
is often a long and complex process.
A summary of the main advantages and prob-
lems of using digital technologies in the process of
analyzing the financial condition of an enterprise
is given in Table 2.
In the future, the development of digitalization of
the analysis of the financial condition of enterprises is
associated with the further integration of information
systems, improvement of BI analytics, expansion of
the capabilities of analytical platforms, development
Digital tool Characteristic Main functions
Impact on the effectiveness
of financial analysis
ERP-systems integration of all business
processes into a single system
Integration of accounting,
financial and operational
processes
Formation of a comprehensive and
reliable information base
BI-systems data analysis and visualization
for decision-making
Data visualization, analytics,
dashboards
Accelerate analysis and improve
interpretation quality
CRM-systems managing customer data and
enterprise revenue
Accounting for customers,
sales, and payments
In-depth analysis of revenues and
receivables
Cloud technology access to data and systems via
the Internet in real time
Remote access to real-time
data
Continuity and efficiency of the
analytical process
Analytical
platforms
in-depth analysis and forecasting
of financial condition
Forecasting, scenario
modeling
Increasing the validity of management
decisions
Table 1. The impact of digital tools on the effectiveness of analyzing the financial condition of an
enterprise
Source: compiled by the authors based on: [5, 7, 10, 11, 12, 13].
Area Beneficial effect Problems and limitations
Automation of financial
analysis
Reduction of data processing time,
reduction of manual labor
Software dependency
Integration of
informative systems
Formation of a single information
space of the enterprise
System compatibility issues
BI-analytics Improving the quality of
interpretation of financial indicators
The need for qualified
personnel
Cloud technology Instant access to real-time data Cybersecurity risks
Digital financial control Continuous monitoring of financial
indicators
Dependence on the stability of
digital infrastructure
Table 2. The impact of digitalization on the effectiveness
of financial analysis and financial control of an enterprise
Source: compiled by the authors based on: [2, 5, 11, 12, 13, 14].
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of cloud solutions, use of predictive models and
strengthening of automation of financial control. The
combination of financial and non-financial data is
becoming particularly relevant, which allows not only
to assess the current financial condition of the
enterprise, but also to predict changes in profitability,
liquidity and financial stability in an unstable economic
environment. An important role in this process will
be played by analytical platforms focused on
identifying patterns, interactive presentation of results
and support of management decisions in real time.
A separate direction of development is the
formation of digital competencies of personnel,
since the effectiveness of using modern digital tools
directly depends on the level of professional
training of specialists. As a result, digitalization
forms the basis for the transition to a more flexible,
operational and analytically oriented system of
managing the financial condition of the enterprise,
ensuring an increase in the quality of financial
control and the validity of management decisions.
CONCLUSIONS
As a result of the study, it was found that
digitalization is one of the key factors in the
transformation of the system of analysis of the
financial condition of an enterprise. Its influence
is manifested not only in the technical impro-
vement of analytical procedures, but also in
changing approaches to the formation, processing
and use of financial information in management.
It was determined that traditional approaches to
the analysis of the financial condition, which are
based mainly on retrospective information,
gradually lose their effectiveness in conditions of
high dynamism and uncertainty of the external
environment, in particular during the period of
military challenges. Instead, digital technologies
provide a transition to a continuous, operational
and more flexible assessment of the financial
condition of an enterprise. It is proven that the use
of ERP, BI, CRM systems, cloud technologies and
analytical platforms contributes to the integration
of financial data into a single information envi-
ronment, increases the accuracy and completeness
of the assessment of the financial condition, and
also provides the possibility of visualization and
predictive modeling. This, in turn, increases the
validity of management decisions and strengthens
financial control at the enterprise.
It is especially emphasized that the digitalization
of financial condition analysis contributes to the
transformation of financial control from a periodic
function into a continuous process of monitoring key
indicators of the enterprise's activities. This allows for
timely identification of financial risks, control of cash
flows and increase the transparency of management
processes. At the same time, it was established that
the introduction of digital technologies is accompanied
by a number of problems, including high imple-
mentation costs, the need for personnel training,
dependence on data quality and information security
risks. This necessitates a comprehensive approach to
the digital transformation of enterprises and the
development of relevant management and digital
competencies. Therefore, digitalization is not only a
tool for technical modernization of the analysis of the
financial condition of an enterprise, but also a strategic
factor in increasing management efficiency, ensuring
adaptability, financial stability and competitiveness of
a business entity in the digital economy.
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Прорецензовано / Revised: 13.05.26
Дата публікації / Published: 21.05.26
|
| id | www_nayka_com_ua-article-10351 |
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| language | English |
| last_indexed | 2026-06-09T01:02:18Z |
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| spelling | www_nayka_com_ua-article-103512026-06-08T08:39:19Z DIGITALIZATION AS A FACTOR IN INCREASING THE EFFICIENCY OF THE ANALYSIS OF AN ENTERPRISE'S FINANCIAL CONDITION ДІДЖИТАЛІЗАЦІЯ ЯК ФАКТОР ПІДВИЩЕННЯ ЕФЕКТИВНОСТИ АНАЛІЗУ ФІНАНСОВОГО СТАНУ ПІДПРИЄМСТВА Семенова, Д. О. Яблонська, Д. В. ДКС Центр 2026-05-21 Article Article application/pdf https://www.nayka.com.ua/index.php/agrosvit/article/view/10351 10.32702/2306-6792.2026.10.471 Журнал "Агросвіт"; № 10 (2026): АГРОСВІТ; 471-478 Agrosvit; No. 10 (2026): AGROSVIT; 471-478 2306-6792 10.32702/2306-6792.2026.10 en https://www.nayka.com.ua/index.php/agrosvit/article/view/10351/10495 Авторське право (c) 2026 Журнал "Агросвіт" |
| spellingShingle | Семенова, Д. О. Яблонська, Д. В. ДІДЖИТАЛІЗАЦІЯ ЯК ФАКТОР ПІДВИЩЕННЯ ЕФЕКТИВНОСТИ АНАЛІЗУ ФІНАНСОВОГО СТАНУ ПІДПРИЄМСТВА |
| title | ДІДЖИТАЛІЗАЦІЯ ЯК ФАКТОР ПІДВИЩЕННЯ ЕФЕКТИВНОСТИ АНАЛІЗУ ФІНАНСОВОГО СТАНУ ПІДПРИЄМСТВА |
| title_alt | DIGITALIZATION AS A FACTOR IN INCREASING THE EFFICIENCY OF THE ANALYSIS OF AN ENTERPRISE'S FINANCIAL CONDITION |
| title_full | ДІДЖИТАЛІЗАЦІЯ ЯК ФАКТОР ПІДВИЩЕННЯ ЕФЕКТИВНОСТИ АНАЛІЗУ ФІНАНСОВОГО СТАНУ ПІДПРИЄМСТВА |
| title_fullStr | ДІДЖИТАЛІЗАЦІЯ ЯК ФАКТОР ПІДВИЩЕННЯ ЕФЕКТИВНОСТИ АНАЛІЗУ ФІНАНСОВОГО СТАНУ ПІДПРИЄМСТВА |
| title_full_unstemmed | ДІДЖИТАЛІЗАЦІЯ ЯК ФАКТОР ПІДВИЩЕННЯ ЕФЕКТИВНОСТИ АНАЛІЗУ ФІНАНСОВОГО СТАНУ ПІДПРИЄМСТВА |
| title_short | ДІДЖИТАЛІЗАЦІЯ ЯК ФАКТОР ПІДВИЩЕННЯ ЕФЕКТИВНОСТИ АНАЛІЗУ ФІНАНСОВОГО СТАНУ ПІДПРИЄМСТВА |
| title_sort | діджиталізація як фактор підвищення ефективности аналізу фінансового стану підприємства |
| url | https://www.nayka.com.ua/index.php/agrosvit/article/view/10351 |
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