Science, Technologies, Innovations №3(39) 2026, 61-67 p

https://doi.org/10.35668/2520-6524-2026-3-08

Tadlia S. A. — Postgraduate Student of the Department of management, economics, statistics and digital technologies, Khmelnytskyi University of Management and Law of Leonid Yuzkov; tadlia_s@univer.km.ua; ORCID: 0009-0005-8530-6424; ResearcherID: LWI-8046-2024

ANALYSIS OF FINANCIAL ACTIVITIES OF IT COMPANIES

Abstract. Today, in the conditions of progressive modernization of digital technologies and introduction of artificial intelligence, IT-enterprises are becoming more and more difficult to conduct their activities. In order to receive high profits and remain competitive, small companies and large corporations in the IT sector need to constantly improve the methods of their activities. And for this it is necessary to explore new areas of financial analysis of activities, which are necessary to determine the stable position of IT-enterprises. The main key indicators of financial liquidity, stability, profitability and solvency are considered, the role of which is necessary in making management decisions, which is primarily necessary to ensure the stable operation of IT-enterprises in conditions of strong competition.
This article substantiates the need for a comprehensive approach to the analysis of financial activities, which allows to identify internal reserves for increasing the efficiency of IT-enterprises and to timely diagnose signs of financial instability. This contributes to improving the financial management system of IT companies and increasing the validity of economic decisions made.

Keywords: business analysis, financial analysis, IT companies, business management.

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Received 08/31/2026
Accepted for publication 09/11/2026
Published 09/30/2026

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