Digital profile of enterprises as a tool for financial management diagnostics: a methodological approach

Анотація

Introduction. Digital transformation has become a central driver of change in enterprise financial management, shifting decision-making on resources, costs, revenues, and risks from retrospective reporting toward data-driven approaches. However, digitalization proceeds unevenly across industries, firm sizes, and individual enterprises, which simultaneously reflects and deepens differences in financial management capabilities. To describe this unevenness analytically, a model is needed that captures not just the level of digitalization but its structure – which digital tools are prevalent and what financial management relevance they carry. The purpose of the paper is to substantiate a methodological approach to the formation and assessment of the digital profile of enterprises in a financial management context based on official statistical data. Results. A classification framework of 11 indicators is developed, organized into four functional blocks – digital infrastructure, digital presence, digitalization of business processes, and analytical maturity – alongside two cross-cutting enabling components: digital security and digital human capital. Two aggregate components are proposed: Digital Operational Readiness (DOR) and Digital Management Capability (DMC). For Ukrainian enterprises, DOR equals 50.8% and DMC equals 12.0% – a gap of 38.8 pp (4.23 times). Compared to EU averages, Ukraine lags significantly in management tools: cloud services (15.9% vs. 52.7%), ERP (16.7% vs. 46.5%), website presence (38.7% vs. 79.0%), and AI (4.6% vs. 20.0%). Conclusions. Ukrainian enterprises are digitally present but not digitally managed. The proposed digital profile model fills a gap in existing approaches – unlike the EU Digital Intensity Index (DII), it characterizes the distribution of technologies across enterprise groups rather than individual firm intensity, and explicitly identifies enabling conditions that explain the self-reinforcing nature of the digital divide.

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