RISK-ORIENTED APPROACH TO PLANNING RESOURCE PROVISION FOR THE DIGITALIZATION OF ENTERPRISES

Abstract

The article examines the economic essence of resource provision for enterprise digitalization, which is proposed to be considered as an integrated system of formation, allocation, transformation, and strategic utilization of financial, human, technological, informational, and intellectual resources aimed at ensuring the sustainable digital development of business entities. The purpose of the article is to substantiate the theoretical and methodological foundations for applying a risk-oriented approach to planning resource provision for enterprise digitalization under conditions of increasing uncertainty and rapid technological change. It has been proven that the effectiveness of digitalization depends not only on the volume of resources involved, but also on the level of their balance, adaptability, and alignment with the strategic objectives of the enterprise. The key risks affecting the process of planning resource provision in the digital environment have been identified, including financial, technological, human resource, information security, organizational and managerial, and market risks. The author analyzes and demonstrates that ignoring these factors may lead to inefficient resource allocation, increased costs, reduced return on digital investments, and a slowdown in the pace of enterprise digitalization. Based on the conducted analysis, the author has developed practical approaches to improving the efficiency of resource planning with due consideration of risk factors. In particular, the use of scenario planning, risk budgeting, phased financing of digital projects, data analytics, development of employees’ digital competencies, and strengthening of cybersecurity systems has been proposed. It has been substantiated that the implementation of the proposed approaches enables enterprises to increase adaptability to external changes, minimize the risks of resource losses, ensure a more rational allocation of investments, and create a foundation for long-term digital development. The practical value of the obtained results lies in the possibility of their application in the process of strategic management of enterprises across various sectors of the economy.