Keywords
corporate financial management
artificial intelligence
crisis management
automation
forecasting
risk management
digital transformation
How to Cite
Abstract
This article provides a comprehensive analysis of the application of artificial intelligence (AI) in the strategic and financial management of enterprises operating in a global business environment characterized by growing uncertainty, turbulence, and complexity. The study outlines the evolution of AI technologies through three conceptual waves — from basic automation and expert systems to predictive analytics and, most recently, to generative AI and hybrid intelligence. The authors systematize the key models of AI integration into management processes, including augmented intelligence, autonomous decision-making, and hybrid models, and examine their impact on the decision-making ecosystem. Particular attention is devoted to the implementation of AI tools in areas such as forecasting cash flows, dynamic budgeting, risk assessment, investment opportunity evaluation, working capital optimization, and financial reporting automation. The study emphasizes the transformative role of AI in enabling organizations to switch from static strategic planning to adaptive, data-driven strategies that respond in real-time to market shifts. The paper identifies the main barriers to AI adoption, including data fragmentation, technical incompatibility with legacy IT systems, low digital maturity, insufficient personnel competencies, and legal uncertainties related to accountability and data privacy. The authors highlight the critical role of organizational culture and leadership in overcoming resistance to change and facilitating digital transformation. The article also explores emerging trends in the development of artificial intelligence, including explainable AI, federated learning, quantum computing, and multimodal systems capable of handling diverse and complex data types. Drawing on these developments, it offers practical guidance for companies seeking to formulate effective AI integration strategies aligned with their overarching corporate objectives. The study concludes that effective implementation of AI technologies can substantially strengthen a company’s strategic flexibility, financial stability, and competitive position in a dynamic and evolving business landscape.
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Copyright (c) 2025 Iryna Zaichko, Vladyslava Zaichko