BUSINESS PROCESS MODELING AND FINANCIAL FLOW ANALYSIS IN RETAIL: STATISTICAL APPROACHES AND INVENTORY MANAGEMENT OPTIMIZATION

Анотація

The article examines a comprehensive approach to optimizing retail business processes based on the integration of digital technologies, management information systems, and comparative financial and operational analysis. The study analyzes three Ukrainian retail chains with different business models and levels of digital maturity: ATB-Market, METRO Cash & Carry, and Epicentr K. The comparative analysis covered logistics operations, inventory management, shelf-life control, HACCP/ISO 22000 systems, and financial sustainability. The methodological framework of the research includes a combination of general scientific and specialized methods, namely theoretical generalization and comparison, specification, modeling, economic analysis, statistical methods, expert evaluation, synthesis, and a systems approach. The findings demonstrate that the selection of an information system largely depends on the company’s operational specifics, mobility requirements, system integration, and analytical capabilities. ATB-Market and METRO Cash & Carry exhibit a high level of digital integration and demonstrate superior financial stability and operational efficiency. In contrast, Epicentr K, due to fragmented information systems, the presence of manual operations, and insufficient advanced analytical tools, has an objective need to reduce losses in fresh product categories. The study identifies that issues such as expired products, lack of automated shelf-life control, reduced inventory turnover, losses caused by human factors, risks to consumer safety, and increased workload on personnel are particularly critical for food retail. The implementation of automated FEFO control systems and HACCP modules that track product life cycles and minimize losses can effectively address these challenges. To assess the economic impact, the study proposes the use of cost–benefit economic and mathematical modeling as a key element in substantiating not only operational efficiency but also the company’s capacity to invest in business process digitalization without compromising financial sustainability. It is noted that all three retailers have sufficient revenue levels and stable cash flows, enabling them to implement the proposed digital initiatives. The necessity of modernizing corporate information systems, introducing automated FEFO modules, and deploying centralized analytics is substantiated, which can reduce product losses by 30–40%. The recommendations are aimed at improving the efficiency of operational processes based on modern international practices and economically justified digital solutions.

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