Strategies for improving the management of enterprise financial resources to enhance the efficiency of investment activities

Анотація

This article aimed to substantiate approaches to optimising the management of enterprise financial resources in order to enhance the effectiveness of investment activities and financial stability under conditions of macroeconomic instability. The methodology involved the application of dynamic, comparative, trend and financial analysis, as well as case analysis, which made it possible to assess the dynamics of capital investment, sectoral structure and structure of investment financing, as well as the financial and investment activities of enterprises. It was established that in 2022, the volume of capital investment in Ukraine decreased to UAH 409.7 billion (-39.2% compared to 2021), in 2023 it was UAH 395.5 billion, and in 2024 it increased to UAH 534.4 billion. In the first half of 2025, the volume of capital investments increased by 30.6% compared to the same period of the previous year. It was established that in 2025, approximately 73.7% of investments were financed from enterprises’ own funds. An analysis of the financial results of Myronivsky Hliboproduct indicated an increase in capital investments from USD 106 million in 2022 to USD 219 million in 2025, and an increase in net profit from a negative value in 2022 to USD 215 million in 2025. Metinvest Group showed a decrease in total debt from USD 2,077 million in 2022 to USD 1,572 million in 2025, while maintaining investment activity at a supporting level. The findings indicated that the effectiveness of investment activity is determined by the ability of enterprises to align the management of financial resources with investment decisions, balance sources of financing, and adapt financial strategies to sectoral and macroeconomic constraints. These results may be applied in the practical management of enterprise financial resources

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