Transparency in the Provision of Financial Sustainability in the Context of Digitalization

Анотація

The aim of the article is to develop a model for the formation of a strategy for providing the financial sustainability of enterprise in the context of digitalization. The necessity of an effective operating system, which makes it possible to make the right managerial decisions in a timely and quick manner, using a certain set of methods and tools for their implementation, has been proved. As a result of the study, it is determined that the management of financial resources of enterprise is the key to its effective activity and determines the priority of ensuring the financial stability of economic entities, since unstable financial indicators of the enterprise’s operation reduce its solvency, hinder development and, in some cases, can lead to bankruptcy. The article determines that the strategy for ensuring financial stability in a broad sense is a program of step-by-step actions and measures in the system of development strategy, aimed at constant support of the sustainable functioning of the company’s finances in long-term development and the system of relations with the external and internal environment in the context of increased transparency, which leads to the achievement of the main goal. Taking into account the peculiarities and specifics of the operation of enterprises under the influence of transparency of processes in the context of digitalization and instability of the economy, a model for improving the strategy for providing the financial stability of enterprise has been proposed, which: contains a set of basic provisions that substantiate the logic of the process of improving the enterprise strategy; is situational in nature; has a set of factors influencing the dynamics of growth and the composition of criteria for considering alternative options for possible development scenarios and assessing the effectiveness of the strategy for ensuring the financial stability of the enterprise. Prospects for further research in this direction are the development of methods for assessing the level of digitalization of enterprise.

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