INFORMATION SYSTEMS AND TECHNOLOGIES IN FINANCIAL AND ECONOMIC ANALYTICS OF AN ENTERPRISE

Abstract

The purpose of this article is to determine the role of information systems and technologies in ensuring effective financial and economic analytics for enterprises and to substantiate the prospects for their development in the context of digital transformation and wartime conditions in Ukraine. The relevance of the topic is determined by the shift from traditional retrospective analytical methods to integrated digital platforms capable of delivering real-time analytics. The authors’ contribution lies in developing a three-level classification of information systems by levels of analytical support – operational, tactical and strategic – and systematising their tools in line with the analytical functions of financial management. The proposed classification encompasses: at the operational level – accounting information systems and ERP modules automating primary bookkeeping and cash flow management; at the tactical level – ERP systems and BI platforms for management reporting and budgeting; at the strategic level – CPM systems together with predictive analytics tools and artificial intelligence modules for scenario planning. The scientific novelty consists in combining functional and level-based approaches to the systematisation of information systems, which enables more precise identification of appropriate tools depending on the management decision-making horizon. It is demonstrated that the enterprise analytical process encompasses five interrelated stages: data collection, processing, analysis, interpretation, and decision support, each requiring specific information-system toolsets. The study is supported by up-to-date market statistics: the global ERP market reached USD 72.6 billion in 2025 with projected growth to USD 225 billion by 2035; the BI and analytics market stood at USD 34 billion with a forecast of USD 65 billion by 2034; and 78% of enterprises worldwide already apply AI in at least one business function. It is established that under wartime conditions the digitalisation of analytical support acquires strategic importance for Ukrainian enterprises, while cloud-based solutions ensure the continuity of management processes regardless of the team’s location. The practical value lies in the applicability of the proposed classification when selecting information-system tools according to the level of management tasks and the digital maturity of a specific enterprise, thereby enhancing the quality and reliability of managerial decisions.