ІНТЕГРАЦІЯ ФІНАНСОВОГО АНАЛІЗУ В ОБЛІКОВО-АНАЛІТИЧНИЙ СУПРОВІД ІНВЕСТИЦІЙНИХ БІЗНЕС-ПРОЕКТІВ В УМОВАХ ЦИФРОВОЇ ТРАНСФОРМАЦІЇ

Abstract

The increasing complexity of investment decisions, higher risk levels and the dynamic nature of the external environment necessitate a rethinking of the role of financial analysis as an element not only of performance evaluation but also of continuous management of investment processes. The paper examines the limitations of traditional approaches to accounting and analytical support for investment activities, which are mostly focused on retrospective reporting and do not provide adequate support for management decisions in real time. It has been established that digital transformation creates qualitatively new conditions for the integration of financial analysis with management accounting, information systems and analytical platforms, which allows for the formation of a unified information and analytical framework for supporting investment business projects throughout their life cycle. The possibilities of using predictive, scenario-based and risk-oriented analytical tools within digital accounting systems to increase the adaptability of investment decisions and timely adjustment of project parameters have been analysed. It has been proven that the integration of financial analysis into the accounting and analytical support of investment business projects contributes to the transition from episodic performance control to dynamic management of value creation, resource provision and financial stability of the enterprise. The necessity of combining financial and non-financial indicators in the process of analytical support of investments, which corresponds to modern approaches to value management and sustainable development, has been substantiated. The scientific novelty of the study is the conceptualisation of an integrated approach to accounting and analytical support for investment business projects, which takes into account the possibilities of digital technologies, changes in the time parameters of analysis and the growing role of predictive analytics. The practical significance of the results obtained lies in the possibility of their use in the activities of enterprises to improve management accounting systems, financial analysis and information support for investment decisions, as well as in the process of developing internal regulations and digital analytical tools for managing investment projects.