Evaluation of the resource potential of IT-sector companies in Ukraine

Анотація

The article is devoted to a comprehensive assessment of the resource potential of IT companies in Ukraine in the context of economic instability, digital transformation and the impact of military action. The aim of the study is to identify key trends in the development of the resource base of IT companies and to analyse the interrelationships between financial, technical, human and information resources. It is noted that the resource potential of an IT company can be defined as a combination of human, technological, intellectual, financial, and information resources aimed at product development, process optimisation, and entry into new markets. It is determined that the IT market in Ukraine is stable, but reacts significantly to military risks, and its further development will depend on the stabilisation of the security situation, the preservation of exports and the ability of companies to adapt to new conditions. Based on statistical data for 2021–2024, an analysis of the dynamics of revenue, profit, assets, capital, liabilities, labour productivity and profitability indicators was carried out. Correlation analysis was applied, revealing strong positive links between assets, capital, headcount and other strategic indicators, which indicates the industry's ability to gradually recover. At the same time, negative correlations were found between employee productivity, revenue, and technical characteristics, reflecting a staffing crisis and a decline in operational efficiency. The study indicates that the development of the industry was mainly determined by the expansion of the resource base, while the efficiency of resource use declined under the influence of external shocks. Based on the analysis of the literature, a strategic model for strengthening resource potential has been developed, which provides for state support, personnel stabilisation, the introduction of innovative technologies and the development of international partnerships. The proposed approach allows for the formation of a comprehensive resource management system aimed at increasing the sustainability, competitiveness, and ability of IT companies to adapt to wartime conditions and global market changes.

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