Uman National University | today: 12/28/2025
| Author(s) |
Huzar B.S., Candidate of Economics Sciences, , Кисельов І. А., , , |
||
|---|---|---|---|
| Category | Economics | ||
| year | 2025 | issue | Issue 107 part 2 |
| pages | 239-252 | index UDK | 005.3:004:338.43;631.153 | DOI | 10.32782/2415-8240-2025-107-2-239-252 (Link) |
| Abstract | The digital transformation of the agricultural sector is a key factor in ensuring its sustainable development in the face of global challenges. The article examines the key tools of digital management and scenario planning that are being actively implemented in the modern agricultural sector. It reveals that in conditions of economic instability and martial law, the transformation of financial management of agricultural enterprises requires a radical rethinking of traditional approaches to financial resource management and the introduction of digital technologies, which play an important role in ensuring the adaptability and financial stability of agricultural businesses. It is investigated that the methodological basis of scenario planning in the agricultural sector is based on the integration of traditional strategic planning methods with modern modelling and simulation technologies. It is emphasised that stress testing is a key tool for assessing the ability of agricultural enterprises to withstand extreme negative development scenarios and to maintain financial stability in crisis conditions. The necessity and development of methodological principles of digital management and scenario planning as key tools for ensuring the dynamic financial stability of agricultural enterprises in conditions of economic instability and military challenges are substantiated. Traditional statistical coefficient models that reveal fundamental limitations in diagnosing the adaptive capabilities of agricultural businesses have been developed. The digitalisation of financial management in the agricultural sector at four key levels of integration and the use of ERP, BI/CPM, Blockchain, predictive analytics and IoT systems has been defined. Researches have shown that new-generation EKR systems adapted for the agricultural sector ensure the integration of financial processes with the operational activities of the enterprise. It has been found that the implementation of these systems in agricultural enterprises ensures proactive management, the reduction in administrative costs by 20–35 %, the increase in forecasting accuracy by 20–30 %, and the reduction in time required to prepare management reports by 60–80 %. An Integral Index of Digital Financial Stability (IIDS), which combines traditional financial indicators with metrics of crisis adaptability, digital maturity (IDM) and process automation (IPA), allowing for a comprehensive assessment of an enterprise's ability to withstand shocks has been proposed. A scenario planning methodology based on four categories of scenarios (including extreme scenarios) and digital twin tools, machine learning and Monte Carlo simulation is justified, which increases planning accuracy by 25–40 %, and a detailed approach to stress testing to identify critical risk areas is provided. It is concluded that the comprehensive implementation of these digital tools is a strategic factor for the transition from a reactive to a predictive management model, strengthening the competitiveness of the agricultural sector and ensuring its sustainable development. | ||
| Key words | agricultural sector, digital technologies, financial management, digital governance, scenario planning, financial stability, integration, integral indicator, digital financial stability index, stress testing | ||