Design of a methodological toolkit for financial provision of enterprise sustainability in the context of digital transformation

Authors

DOI:

https://doi.org/10.15587/1729-4061.2025.345355

Keywords:

digital transformations, enterprise, financial provision, stability, capital structure, management, optimization

Abstract

This paper reports the design of a methodological toolkit for financial provision of enterprise sustainability, taking into account the target needs of the enterprise's capital management, available opportunities, and digital changes in the business environment.

This study considers the processes and mechanisms of financial provision sustainability of enterprises in the context of digital transformations of the economy.

The task addressed relates to the lack of effective methodological tools for flexible adaptation to changes under financial conditions and strategic needs for ensuring financial sustainability of enterprises, taking into account the requirements of balanced economic development. Such tools are based on the mechanism of capital structure optimization and make it possible to build the financial architecture of the enterprise and effectively respond to digital challenges.

Using the linear programming method, an economic and mathematical model for optimizing the capital structure of the enterprise has been constructed. It includes an objective function that is focused on maximizing profit and minimizing the weighted average cost of capital and makes it possible to determine the rational ratio of the enterprise's equity and debt capital. The system of constraints of the objective function takes into account the policy of financing the assets of the enterprise under the conditions of digital transformations, and covers the criteria of financial stability, solvency, and efficiency of capital use of the enterprise. This makes it possible to ensure the consistency of financial decisions with the strategic goals of the enterprise's development, to increase its resistance to the latest challenges of the digital economy.

The practical significance of the designed methodological toolkit is in the possibility of its application for substantiating management decisions, developing financial and economic policy.

Author Biographies

Dmytro Tyshchenko, V. N. Karazin Kharkiv National University

PhD Student

Department of Finance, Banking and Insurance

Olha Hlushchenko, V. N. Karazin Kharkiv National University

Doctor of Economic Sciences, Associate Professor, Head of Department

Department of Finance, Banking and Insurance

Nataliia Kashchena, State Biotechnological University

Doctor of Economic Sciences, Professor, Head of Department

Department of Accounting, Auditing and Taxation

Nataliia Savytska, State Biotechnological University

Doctor of Economic Sciences, Professor, Head of Department

Department of Marketing, Reputation Management and Customer Experience

Hanna Chmil, State Biotechnological University

Doctor of Economic Sciences, Professor

Department of Marketing, Reputation Management and Customer Experience

Oksana Chumak, State University "Kyiv Aviation Institute"

Doctor of Economic Sciences, Professor, Head of Department

Department of Economics and Business Technologies

Iryna Nesterenko, State University "Kyiv Aviation Institute"

Department of Economics

Andrii Konstantinov, Ivan Kozhedub Kharkiv National Air Force University

Senior Researcher

Air Force Science Center

Olga Diachek, V. N. Karazin Kharkiv National University

PhD

Department of Management and Administration

Vadym Koniukhov, State Biotechnological University

PhD Student

Department of Marketing, Reputation Management and Customer Experience

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Design of a methodological toolkit for financial provision of enterprise sustainability in the context of digital transformation

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Published

2025-12-30

How to Cite

Tyshchenko, D., Hlushchenko, O., Kashchena, N., Savytska, N., Chmil, H., Chumak, O., Nesterenko, I., Konstantinov, A., Diachek, O., & Koniukhov, V. (2025). Design of a methodological toolkit for financial provision of enterprise sustainability in the context of digital transformation. Eastern-European Journal of Enterprise Technologies, 6(13 (138), 57–67. https://doi.org/10.15587/1729-4061.2025.345355

Issue

Vol. 6 No. 13 (138) (2025): Transfer of technologies: industry, energy, nanotechnology

Section

Transfer of technologies: industry, energy, nanotechnology

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Copyright (c) 2025 Dmytro Tyshchenko, Olha Hlushchenko, Nataliia Kashchena, Nataliia Savytska, Hanna Chmil, Oksana Chumak, Iryna Nesterenko, Andrii Konstantinov, Olga Diachek, Vadym Koniukhov

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