СУЧАСНІ ПІДХОДИ ДО ОЦІНКИ ФІНАНСОВОГО СТАНУ ПІДПРИЄМСТВА В УМОВАХ ЦИФРОВОЇ ТРАНСФОРМАЦІЇ

Abstract

The article is devoted to a comprehensive study of the transformation of approaches to assessing the financial condition of an enterprise in the context of the active development of the digital economy and increased macroeconomic instability. The study systematizes key digital solutions that form a new architecture of financial analysis, in particular automated information systems, business analytics tools, big data technologies (Big Data), artificial intelligence and machine learning algorithms, blockchain platforms, as well as cloud services for processing and storing information. Their role in ensuring continuous monitoring of financial indicators, increasing the accuracy of analytical calculations, forming scenario development models and early detection of potential financial risks is revealed. Attention is focused on the fact that digitalization is changing the nature of financial analysis - from retrospective statement of performance results to preventive management of financial processes based on predictive algorithms. A separate block of the study is devoted to determining the advantages and limitations of using digital tools in the system for assessing the financial condition of an enterprise. Among the key advantages are the automation of accounting and analytical procedures, reducing the time for preparing management reporting, integrating data from various sources, increasing the transparency of financial transactions and reducing the risk of information manipulation. At the same time, it was found that the implementation of digital solutions is accompanied by a number of problems, in particular significant financial costs, risks of cyber threats, insufficient level of digital competence of personnel and the need to improve the regulatory and legal support of digital processes. It is substantiated that the synergy of digital analytical systems and strategic financial management creates conditions for increasing the adaptability of enterprises to external challenges, strengthening their financial stability and forming long-term competitive advantages. It is concluded that the digital transformation of financial analysis is not only a technological update, but also a conceptual change in the paradigm of managing the financial resources of the enterprise.