The Strategic Role of Resource Planning in Shaping the Enterprise's Financial Potential under Digitalization

Hanna Skyba, Halyna Kryshtal, Iryna Briukhovetska and Sviatoslav Khimich
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Hanna Skyba: Interregional Academy of Personnel Management, Ukraine
Halyna Kryshtal: Interregional Academy of Personnel Management, Ukraine
Iryna Briukhovetska: Interregional Academy of Personnel Management, Ukraine
Sviatoslav Khimich: Interregional Academy of Personnel Management, Ukraine

Oblik i finansi, 2026, issue 2, 201-209

Abstract: Achieving long-term competitive advantage and enhancing enterprises' adaptability to dynamic changes in the business environment requires developing and implementing mechanisms to integrate digital technologies into planning and management processes for financial, material, labor, and information resources. The article aims to reveal the strategic role of resource planning in the context of enterprise digitalization and to substantiate its impact on the formation of financial potential and the adoption of effective financial decisions. The research methodology includes methods of analysis and synthesis, comparative analysis, and a systems approach. To build a holistic model of the relationship between digitalization, strategic resource planning, financial decisions, and the formation of the enterprise's financial potential, the authors used the structural-logical method, economic-logical modeling, and the method of scientific abstraction and generalization. The results of the study prove that digitalization significantly transforms approaches to financial resource management, forming a single information environment for the integration of financial, material, labor, and information resources, and the effectiveness of financial management is increasingly determined by the level of use of digital technologies in strategic planning, forecasting, and management decision-making. Strategic resource planning in the context of digital transformation is an integrated mechanism for coordinating enterprise resources. The use of ERP systems, business analytics, artificial intelligence, and Big Data technologies increases the accuracy of financial forecasting, supports cost optimization, enhances transparency of financial processes, and reduces the risk of ineffective decisions. The article proposes a conceptual and methodological approach to the formation of the financial potential of an enterprise, which integrates digitalization, strategic resource planning, and a system of financial decisions into a single management logic, and its practical value lies in the possibility of improving the strategic financial management system, increasing the validity of management decisions, and ensuring the financial stability of enterprises in conditions of uncertainty.

Keywords: digitalization; financial solutions; financial potential; financial planning; ERP systems; resource management; digital technologies (search for similar items in EconPapers)
JEL-codes: D81 G31 O32 (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:iaf:journl:y:2026:i:2:p:201-209

DOI: 10.33146/2518-1181-2026-2(112)-201-209

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