Factors of Influence and Ways of Improving the Financial Results of Ukrainian Enterprises
Year: 2026
Type: article
Abstract: Improving the financial results of enterprises has become one of the key priorities of modern management under conditions of economic instability and growing uncertainty.The article examines the contemporary factors influencing the financial results of Ukrainian enterprises and substantiates practical approaches to their improvement under conditions of economic instability. Financial results are considered as an integrated indicator reflecting the efficiency of enterprise activity, the effectiveness of resource utilization, management quality and the ability to ensure sustainable development. It is emphasized that, in the current environment, financial performance is determined not only by the balance between revenues and costs but also by the combined influence of production, financial, organizational, digital and external factors.The study summarizes current scientific approaches to the analysis of factors affecting enterprise financial performance and investigates recent trends in the financial results of Ukrainian enterprises using official statistical data. The findings indicate that macroeconomic instability, military risks, inflationary processes, digital transformation, changes in logistics chains and increasing market uncertainty have significantly affected the performance of domestic enterprises, requiring continuous improvement of management practices.The main groups of factors influencing financial results are systematized, and practical directions for improving enterprise performance are substantiated. Particular attention is paid to cost management, efficient resource utilization, strategic management, digital transformation, risk management and information support for managerial decision-making. A conceptual model illustrating the relationship between influencing factors, management mechanisms and expected economic outcomes is proposed.The practical significance of the study lies in the possibility of applying the proposed recommendations to improve financial performance, strengthen financial sustainability and increase the competitiveness of Ukrainian enterprises operating under rapidly changing economic conditions.
Source: Economic scope
Authors: Olena Stanislavyk, Oleksandr Kovalenko
Language: English
Topic: Economic Issues in Ukraine
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W7204163203