РОЛЬ ФІНАНСОВОГО МЕНЕДЖМЕНТУ В ЗАБЕЗПЕЧЕННІ ЕФЕКТИВНОСТІ ОПЕРАЦІЙНОЇ ДІЯЛЬНОСТІ ІТ-КОМПАНІЇ В УМОВАХ ПОСИЛЕНОЇ ЦИФРОВІЗАЦІЇ ЕКОНОМІКИ

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At the current stage of societal development, information technologies and the economy are closely interconnected, giving rise to new business models, digital markets, value creation mechanisms, and forms of customer interaction. The IT sector is regarded not merely as an economic sector but as an infrastructural foundation for the digital transformation of all areas of economic activity, where information and digital technologies have become key economic resources. Accordingly, issues related to providing systematic support for the operations of IT companies and creating a favorable environment for their sustainable development are becoming increasingly relevant. Financial management plays an important role in ensuring such support. The purpose of this article is to examine the role of financial management in ensuring the operational efficiency of IT companies amid intensified digitalization of the economy. In the course of the research, a set of general scientific and specialized methods was employed, including the system analysis method to summarize theoretical approaches to interpreting the concept of “financial management”; the conceptualization method to formulate the author’s definition of the term “financial management in IT”; comparison and scientific generalization methods to examine the specific features of financial management in the IT industry and contemporary approaches to improving companies’ operational efficiency through the mechanisms by which financial management influences operational activities; and the logical generalization method to formulate conclusions and practical recommendations. The article systematizes approaches to interpreting the essence of the term “financial management,” distinguishing three main approaches: process-based, resource-based, and systems-based. An author’s interpretation of the concept of “financial management in IT” is proposed. The key features of financial management for enterprises in the IT industry are identified. A scheme illustrating the relationship between financial management and the operational activities of an IT company is developed. The feasibility of applying financial management as an effective tool for improving the operational efficiency of an IT company is substantiated.