TRANSFORMATION OF THE ECONOMIC POTENTIAL OF A MANUFACTURING ENTERPRISE: VECTORS OF FINANCIAL CONTROL AND DIGITIZATION

Abstract

The article examines the problems of managing the economic potential of manufacturing enterprises under martial law and the accelerated transition to the digital economy. The study is based on internal financial and managerial reporting data of an enterprise in the extractive industry (LLC “NS PRO”), which specializes in brine extraction and natural salt production. A comprehensive diagnostic assessment of the financial and property status, liquidity, operational efficiency, and the level of digital maturity of key business processes is conducted. The methodological framework combines financial ratio analysis, an integrated assessment model of economic potential components, and visualization tools, including a radar chart, to identify structural imbalances in enterprise development. The research findings demonstrate that the primary constraint on sustainable growth is not the lack of resources but inefficient cash flow management and outdated B2B sales channels. An integrated economic potential model is proposed, incorporating financial, production, managerial, and digital components with weighted significance. Based on the diagnostic results, a niche differentiation strategy with elements of digital transformation is substantiated. The strategy focuses on the implementation of a financial controlling system, zero-based budgeting, and the digitalization of customer relationship management through CRM systems and B2B web portals. The economic feasibility of the proposed measures is confirmed using dynamic investment performance indicators, including net present value, profitability index, and payback period. The results prove that digitalization and financial controlling significantly enhance liquidity, operational resilience, and long-term profitability of manufacturing enterprises operating in conditions of economic instability.