Actual problems of innovative economy and law

Journal "Actual problems of innovative economy and law" is included in category B for specialties: in the field of knowledge "Management and administration": 073, 076 (order of the Ministry of Education and Science of Ukraine dated 23.08.2023 No. 1035) and 071, 072, 075 (order of the Ministry of Education and Science of Ukraine dated 12.20.2023 No. 1543); in the field of knowledge "Social and behavioral sciences" 051 (order of the Ministry of Education and Science of Ukraine dated August 23, 2023 No. 1035); in the field of knowledge "Law" - 081 and "Public management and administration" - 281 (order of the Ministry of Education and Science of Ukraine dated 12.20.2023 No. 1543).
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Evaluation of the financial activities of participants in integrated business structures

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УДК: 65.01:658

DOI: https://doi.org/10.36887/2524-0455-2025-3-11

Bondarchuk Mariia
Doctor of Science in Economics, Professor, Head of the Department of Finance, Institute of Economics and Management
Lviv Polytechnic National University
https://orcid.org/0000-0002-4624-0734
Kachan Serhii
Postgraduate student of the Department of Finance
Lviv Polytechnic National University
https://orcid.org/0009-0007-9252-0204

The article provides a comprehensive assessment of the financial activities of participants in integrated business structures in the IT sector of Ukraine in 2019–2024. The organizational and financial specifics of the functioning of such structures, which unite enterprises of various specializations, scales, and statuses within a single coordination and management system, are investigated. The dynamics of key financial indicators (income, expenses, profit) are assessed, and trends in profitability, resource efficiency, and adaptability to martial law conditions are identified. Particular attention is paid to sources of financing, including own funds, venture capital, grant support, state preferential lending, and international assistance. The impact of the “Diy.City” legal regime on the financial performance of enterprises is analyzed, and a rating of the most profitable IT companies in Ukraine is presented. Bottlenecks in the financial management of integrated structures have been identified, and proposals for their elimination have been formulated. The importance of human capital development and the introduction of flexible employment models as factors of the long-term financial stability of the IT business has been emphasized. The regional distribution of IT companies, the peculiarities of the labor market transformation, and the growth in the number of vacancies in the fields of miltech, AI, and data engineering are presented. It is shown that leading companies, despite their different forms of organization, maintain a high level of financial stability thanks to effective strategic management, technological innovation, and diversified sources of capital. The prospects for further development of integrated structures through increased state support, intensified international cooperation, and improved internal coordination mechanisms are outlined. It is proven that integrated structures play a leading role in shaping Ukraine’s competitive digital sector, and their financial performance is the result of a combination of innovative strategies, flexible management models, and active resource mobilization during global challenges.

Keywords: integrated business structures, financial activities, IT sector of Ukraine, “Diy.City,” profitability, sources of financing, strategic planning.

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The article was received 27.04.2024

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Bondarchuk M. , Kachan S. 27.04.2024. Evaluation of the financial activities of participants in integrated business structures. Actual problems of innovative economy and law. 2025. №3. 54-59 pp. https://doi.org/10.36887/2524-0455-2025-3-11

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Bondarchuk M. , Kachan S. Evaluation of the financial activities of participants in integrated business structures. Actual problems of innovative economy and law. 27.04.2024. https://doi.org/10.36887/2524-0455-2025-3-11