FINANCIAL PLANNING IN THE LOGISTICS CHAIN: MODERN APPROACHES TO COST OPTIMIZATION

Abstract

The article examines modern approaches to financial planning in logistics chains, outlines the main directions of cost optimization and increasing the efficiency of financial flow management of enterprises, and also determines their impact on ensuring the financial sustainability of logistics systems. Particular attention is paid to the integration of financial instruments, such as Supply Chain Finance, dynamic discounting and FinTech solutions, with digital technologies (AI, Big Data, blockchain), which allows for cost forecasting, payment automation, risk management and increased transparency of financial transactions. It has been established that the combination of modern financial planning and innovative technologies contributes to improving liquidity, resource control, reducing transaction costs, and increasing the overall efficiency of logistics systems. The importance of a comprehensive approach covering both the internal operational processes of the enterprise and interaction with external supply chain partners is emphasized. The mechanisms of influence of digital technologies on financial interaction between chain participants were investigated and key factors for increasing transparency, sustainability and competitiveness of enterprises in the modern conditions of the global economy, dynamic competition and market instability were identified. The prospects for applying innovative methods of financial flow management for the strategic development of enterprises, optimizing costs and ensuring the efficiency of logistics processes in the long term are outlined, and also emphasizes the role of forecasting financial flows and automation of payments as critically important factors in increasing financial sustainability and efficiency of resource management. Additionally, the need to develop analytical platforms for monitoring financial indicators in real time, which ensures rapid response to market changes, is substantiated. It is noted that the implementation of such tools creates the prerequisites for the formation of flexible, adaptive and technologically oriented logistics systems of the future. The expansion of digital infrastructure and the improvement of financial analytics form the basis for effective strategic resource management, which strengthens the competitive advantages of enterprises in the global economic space. Moreover, the integration of predictive analytics and automated financial control mechanisms further enhances decision-making accuracy and long-term planning efficiency.