Information and analytical support of financial security of enterprises in modern conditions

Onyshchenko Svitlana
Doctor of Economics, Professor, Professor of the Department of Finance, Banking and Taxation National University «Yuri Kondratyuk Poltava Polytechnic», Poltava, E-mail: s07onyshchenko@gmail.com, ORCID ID: https://orcid.org/0000-0002-6173-4361

Hlushko Alina
PhD in Economics, Associate Professor, Associate Professor of the Department of Finance, Banking and Taxation National University «Yuri Kondratyuk Poltava Polytechnic», Poltava, E-mail: glushk.alina@gmail.com, ORCID ID: https://orcid.org/0000-0002-4086-1513

Cite this article:

Onyshchenko S., Hlushko A. (2023) Information and analytical support of financial security of enterprises in modern conditions. Ed.: V.V. Kovalenko (ed.-in-ch.) and others [Informatsiino-analitychne zabezpechennia finansovoi bezpeky pidpryiemstv u suchasnykh umovakh; za red.: V.V. Kovalenko (gol. red.)], Scientific Bulletin of the Odessa National Economic University (ISSN 2313-4569), Odessa National Economics University, Odessa, No. 7-8 (308-309), pp. 145-154.

Abstract

In the context of the digitalization of the business environment, information and analytical support is undoubtedly the basis of financial security at the macro and micro levels. The impact of information and analytical support on management decision-making substantiates the perception of information as a strategic resource of a business entity. At the same time, the digitalization of business processes is a source of new challenges and threats associated with the spread of cybercrime. The purpose of the study is to substantiate the relationship between the level of efficiency of information and analytical support and financial security, to develop a model of information and analytical support taking into account the risks and threats of the digital business environment. Using the indicator method, the level of efficiency of information and analytical support at the macro level and the level of financial security of Ukraine are determined. The relationship between these indicators is substantiated using the tools of correlation and regression analysis. It is proved that an effective system of information and analytical support is one of the main components of the system of ensuring financial security at the macro and micro levels. On the basis of a retrospective analysis, it is proved that the intensification of the processes of digitalization of economic activity has created prerequisites for the growth of risks and threats to the integral, uninterrupted, secure circulation of information resources, which leads to huge financial losses. The application of the structural-logical method allowed to develop a model of information and analytical support for the financial security of enterprises, taking into account the risks and threats of the digital space and the established relationship between information support and the level of financial security. The results of the study can be used by state and local authorities to develop the principles of financial security management at the macro level in the digital economy, as well as by business entities to build an effective system of information and analytical support for financial security.

Keywords

information and analytical support, financial security, information policy, digital economy, risks and threats.

JEL classification: В410, E600, H110, H560, О320; DOI: 10.32680/2409-9260-2023-7-8-308-309-145-154

UD classification: 338.246(477)

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