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Liburkina L. M.

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Financial Management As a Tool For Optimizing the Operational Risks of an IT Company in the Digital Economy
Koliedina K. O., Matsola M. M., Kaziuka N. P., Sheketa Y. Y.

Koliedina, Kateryna O. et al. (2026) “Financial Management As a Tool For Optimizing the Operational Risks of an IT Company in the Digital Economy.” Business Inform 8:592–603.
https://doi.org/10.32983/2222-4459-2026-8-592-603

Section: Management and Marketing

Article is written in Ukrainian
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UDC 336.64; 658

Abstract:
In the modern digital economy, the IT industry is a fundamental driver of innovation causing the intense global competition for leadership in this sector. Efficient management of IT company is a key prerequisite for its competitiveness on the market. Under these conditions, financial management takes on the special importance as a tool for optimizing the operational risks of IT companies, which are directly associated with the efficiency and continuity of business processes in company, as well as with the quality and competence of human resources. The aim of this study is to research the role of financial management in optimizing the operational risks of IT company. During the researcha complex of general scientific and specialized methods was used, in particular: the system analysis method was applied to generalize theoretical approaches to the interpretation of the concept of risk and to systematize the classification of risks in IT company; statistical and analytical methods were used to examine the current tendencies and perspectives of the Ukrainian IT industry; comparative analysis and scientific generalization were applied to research the modern approaches to optimizing the operational risks of IT companies by means of the financial management; the method of logical generalizationserved for formulating conclusions and practical recommendations as to forming an efficient financial management system as an effective tool for optimizing the operational risks of IT company. Upon results of research the state of the Ukrainian IT industry, its main tendencies and perspectives of development were analyzed. The main approaches to interpreting the concept of risk were researched and risk is proposed to be considered not only as a potential threat but also as a potential opportunity. The classification of risks inherent in the IT industry was systematized and expanded. The operational risks for IT company were described and divided into the main types thereof. The connection between financial management and operational risks was established. The expediency of applying the financial management as a tool of optimizing the operational risks of IT company was substantiated. The results of the research may be used by managers of IT companies to increase the financial resilience, to improve the efficiency of managerial decisions and to secure the constant development under conditions of the digital economy.

Keywords: financial management; operational risks; operations management; IT finance; economics in IT; information technology; digitalization.

Fig.: 2. Tabl.: 1. Bibl.: 23.

Koliedina Kateryna O. – Candidate of Sciences (Economics), Associate Professor, Department of Management in Information Technologies, Carpathian National University named after Vasyl Stefanyk (57 Shevchenka Str., Ivano-Frankіvsk, 76018, Ukraine)
Email: [email protected]
Matsola Mykhailo M. – Candidate of Sciences (Economics), Associate Professor, Head of the Department, Department of Management in Information Technology, Carpathian National University named after Vasyl Stefanyk (57 Shevchenka Str., Ivano-Frankіvsk, 76018, Ukraine)
Email: mykhailo.matsola@сnu.edu.ua
Kaziuka Nataliia P. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Management in Information Technology, Carpathian National University named after Vasyl Stefanyk (57 Shevchenka Str., Ivano-Frankіvsk, 76018, Ukraine)
Email: [email protected]
Sheketa Yevheniia Yu. – Candidate of Sciences (Economics), Senior Lecturer, Department of Management in Information Technology, Carpathian National University named after Vasyl Stefanyk (57 Shevchenka Str., Ivano-Frankіvsk, 76018, Ukraine)
Email: [email protected]

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