Economic and statistical study of the efficiency of financial resources use by IT enterprise

Rational and efficient use of financial resources is one of the key determinants of sustainable development of business entities in the information technology sector. In the context of increasing globalisation, active digital transformation and growing technological competition, financial sustainability of IT companies and their ability to effectively manage financial resources are of particular significance, which in turn creates the basis for stable growth in investment in innovative development areas and adaptation to changing domestic and external economic conditions. In this regard, the study of theoretical, methodological and applied aspects of assessing mechanisms of formation and use of financial resources of IT enterprises, as well as substantiation of directions for improving efficiency of their management, is of particular relevance. In the article, the author analyses export potential of the IT sector of Ukraine and identifies its current trends and prospects for development; conducts comprehensive study of the specifics of formation of financial resources of domestic IT enterprises and identifies peculiarities of the structure of sources of financing of IT companies. The structure of the property of IT enterprises is assessed; current trends in the volume of pre-tax profit and net profit of IT companies are analysed. The comparative analysis of return on assets and return on equity of IT companies and Ukrainian enterprises in general has made it possible to formulate reasons for financial stability and high adaptability of IT companies, unlike traditional sectors of the economy, to military operations and general macroeconomic instability in recent years. Also, in the article, features of the financial structure that distinguish IT companies from enterprises of traditional sectors of the economy are identified and main directions of improving efficiency of financial resources management of IT enterprises are formulated.