Розробка методичного інструментарію фінансового забезпечення стійкості підприємств в умовах цифрових трансформацій

Анотація

This paper reports the design of a methodological toolkit for financial provision of enterprise sustainability, taking into account the target needs of the enterprise's capital management, available opportunities, and digital changes in the business environment. This study considers the processes and mechanisms of financial provision sustainability of enterprises in the context of digital transformations of the economy. The task addressed relates to the lack of effective methodological tools for flexible adaptation to changes under financial conditions and strategic needs for ensuring financial sustainability of enterprises, taking into account the requirements of balanced economic development. Such tools are based on the mechanism of capital structure optimization and make it possible to build the financial architecture of the enterprise and effectively respond to digital challenges. Using the linear programming method, an economic and mathematical model for optimizing the capital structure of the enterprise has been constructed. It includes an objective function that is focused on maximizing profit and minimizing the weighted average cost of capital and makes it possible to determine the rational ratio of the enterprise's equity and debt capital. The system of constraints of the objective function takes into account the policy of financing the assets of the enterprise under the conditions of digital transformations, and covers the criteria of financial stability, solvency, and efficiency of capital use of the enterprise. This makes it possible to ensure the consistency of financial decisions with the strategic goals of the enterprise's development, to increase its resistance to the latest challenges of the digital economy. The practical significance of the designed methodological toolkit is in the possibility of its application for substantiating management decisions, developing financial and economic policy.

Класифікація

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