DIGITAL TRANSFORMATION OF INFORMATION SUPPORT FOR ENTERPRISE FINANCIAL FLOW MANAGEMENT

The article substantiates the role of digital transformation as a systemic factor in the modernization of information support for enterprise financial flow management within the framework of the data-driven economy. The study focuses on the evolution of financial information systems and managerial decision-making tools, highlighting the transition from fragmented and reactive information processing to integrated, analytics-oriented and real-time financial management models.The research analyzes the historical development of financial information technologies, from early communication tools such as the telegraph and telephone to contemporary digital platforms based on Big Data analytics, Business Intelligence (BI), artificial intelligence (AI), the Internet of Things (IoT), blockchain technologies, ERP systems and regulatory technologies (RegTech). Particular attention is paid to the conceptual distinction between digitization and digital transformation. Digitization is interpreted as the automation and digital conversion of individual financial operations, whereas digital transformation is defined as a comprehensive restructuring of financial management logic, organizational processes and analytical capabilities based on advanced digital technologies.The article proposes a conceptual model of digital transformation of information support for financial flow management, which integrates three interrelated levels: technological, analytical and managerial. At the technological level, modern digital tools ensure automated data collection, integration and secure storage of financial information. At the analytical level, BI systems, predictive analytics and AI-based solutions enable real-time analysis, forecasting and risk assessment. At the managerial level, digital transformation supports the transition to data-driven management, enhances transparency of financial flows and improves the quality of strategic and operational decision-making.Based on the analysis of practical cases from international and domestic companies, including Coca-Cola HBC, Starbucks, UPS, Procter & Gamble and IDS Ukraine, the article demonstrates how digital transformation contributes to increased productivity, reduced operational and transaction costs, improved accuracy of financial reporting and enhanced financial sustainability. These cases confirm that enterprises implementing integrated digital solutions achieve higher flexibility, faster response to market changes and more effective control over financial resources.The results of the study indicate that digital transformation of information support is not limited to technological modernization, but acts as a strategic driver of enterprise competitiveness and financial resilience. The findings emphasize the necessity of further development of integrated analytical platforms, strengthening cybersecurity and improving data quality management systems as key prerequisites for sustainable financial flow management in the digital economy.