Received 23.01.2025, Revised 08.05.2025, Accepted 26.06.2025

Modern approaches to assessing the structure of enterprise assets in the context of business digitalisation: Tools, approaches, and practical application

Liliia Ruda, Oleksandr Kraus

The relevance of the study was determined by the growing need for accurate and timely financial analysis for effective management decisions. In the context of business digitalisation, it was particularly important to integrate classical analytical approaches with the latest technological solutions. The aim of the study was to summarise the theoretical foundations, assess the effectiveness of methods for analysing the dynamics of enterprise assets, and determine the possibilities for applying modern digital tools in financial accounting. The study used methods of horizontal, vertical and ratio analysis, as well as the analytical functions of tabular and visualisation programs. Using these methods, the structure and dynamics of the enterprise’s assets and liabilities were analysed, key financial ratios were calculated, and the results were compared at different time intervals. It was found that horizontal analysis allows identifying trends in changes in the property status of the enterprise, while vertical analysis allows assessing the structural proportions of assets and liabilities. The impact of liquidity, profitability and return ratios on overall financial stability was analysed. The effectiveness of using digital tools such as Power BI and enterprise resource planning (ERP) systems for automating analytics, building dynamic reports, and operational monitoring of indicators was determined. An applied solution for comprehensive analysis of financial statements was developed using a real enterprise as an example, which made it possible to demonstrate the integrated use of several methods for deeper analysis. The practical value lies in the possibility of applying the research results by financial analysts, accountants, and managers to make informed management and investment decisions, as well as to improve the efficiency of the enterprise’s financial planning 

asset valuation; liability dynamics; horizontal analysis method; vertical analysis method; ratio analysis system; digital financial analytics tools; interpretation of financial ratios
77-83
Ruda, L., & Kraus, O. (2025). Modern approaches to assessing the structure of enterprise assets in the context of business digitalisation: Tools, approaches, and practical application. Innovation and Sustainability, 5(2), 77-83. https://doi.org/10.31649/vis/2.2025.77

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