Evaluation of the resource potential of IT-sector companies in Ukraine
Abstract
The article is devoted to a comprehensive assessment of the resource potential of IT companies in Ukraine in the context of economic instability, digital transformation and the impact of military action. The aim of the study is to identify key trends in the development of the resource base of IT companies and to analyse the interrelationships between financial, technical, human and information resources. It is noted that the resource potential of an IT company can be defined as a combination of human, technological, intellectual, financial, and information resources aimed at product development, process optimisation, and entry into new markets. It is determined that the IT market in Ukraine is stable, but reacts significantly to military risks, and its further development will depend on the stabilisation of the security situation, the preservation of exports and the ability of companies to adapt to new conditions. Based on statistical data for 2021–2024, an analysis of the dynamics of revenue, profit, assets, capital, liabilities, labour productivity and profitability indicators was carried out. Correlation analysis was applied, revealing strong positive links between assets, capital, headcount and other strategic indicators, which indicates the industry's ability to gradually recover. At the same time, negative correlations were found between employee productivity, revenue, and technical characteristics, reflecting a staffing crisis and a decline in operational efficiency. The study indicates that the development of the industry was mainly determined by the expansion of the resource base, while the efficiency of resource use declined under the influence of external shocks. Based on the analysis of the literature, a strategic model for strengthening resource potential has been developed, which provides for state support, personnel stabilisation, the introduction of innovative technologies and the development of international partnerships. The proposed approach allows for the formation of a comprehensive resource management system aimed at increasing the sustainability, competitiveness, and ability of IT companies to adapt to wartime conditions and global market changes.
Downloads
References
Havrylchenko, O. V. (2021). Management of internal resources of economic growth of agricultural enterprises: Mechanisms, tools, and strategies. Kharkiv, Ukraine: Smuhasta Typography. (in Ukrainian)
Sharma, N., Shamkuwar, M., & Singh, I. (2019). The history, present and future with IoT. Internet of Things and Big Data Analytics for Smart Generation, 154, 45–70. https://doi.org/10.1007/978-3-030-04203-5_3
Shao, P., Tan, R., Peng, Q., Yang, W., & Liu, F. (2023). An integrated method to acquire technological evolution potential to stimulate innovative product design. Mathematics, 11(3), 619. https://doi.org/10.3390/math11030619
Russell, A. L., Pelkey, J. L., & Robbins, L. (2022). The business of internetworking: Standards, start-ups, and network effects. Business History Review, 96(1), 109–144. https://doi.org/10.1017/S000768052100074X
Havrylchenko O. V. (2022). Toolkit for managing the growth of the resource potential of agricultural enterprises. Ukrainian Journal of Applied Economics and Technology, 4, 122–128. https://doi.org/10.36887/2415-8453-2022-4-17 (in Ukrainian)
Oneshko, S., Ivanova, V., Taran, Y., Shypilova, L., & Sulima, N. (2022). Strategies and innovations in the management of economic systems: Ukrainian experience and responses to modern challenges. Financial and Credit Activity: Problems of Theory and Practice, 4(45), 425–436. https://doi.org/10.55643/fcaptp.4.45.2022.3835 (in Ukrainian)
Vovk, V. A., & Havrylchenko, O. V. (2022). Formation of directions for increasing enterprise investment attractiveness based on economic and mathematical modeling methods. Business Inform, (3), 38–48. https://doi.org/10.32983/2222-4459-2022-3-38-48 (in Ukrainian)
Roieva, O., Oneshko, S., Sulima, N., Saienko, V., Makurin, A., & Sulima, N. (2023). Identification of digitalization as a direction of innovative development of a modern enterprise. Financial and Credit Activity: Problems of Theory and Practice, 1(48), 312–325. doi:10.55643/fcaptp.1.48.2023.3968 (in Ukrainian)
Sulima, N., Hutsul, T., & Borovyk, N. (2024). Formation of the resource potential of agricultural enterprises in the conditions of innovative development. Economy and Society, (63). https://doi.org/10.32782/2524-0072/2024-63-47 (in Ukrainian)
Demianchuk, I. V. (2024). Theoretical foundations of forming the resource potential of business entities. Economics and Entrepreneurship, (52), 26–36. http://doi.org/10.33111/EE.2024.52.DemianchukI (in Ukrainian)
State Statistics Service of Ukraine. (2025). Economic activity. Enterprise activity. Retrieved from https://www.ukrstat.gov.ua/operativ/menu/menu_u/sze_20.htm (in Ukrainian)
State Statistics Service of Ukraine. (2025). Science, technology and innovation. Retrieved from https://ukrstat.gov.ua/operativ/menu/menu_u/ni.htm (in Ukrainian)
IT Ukraine Association. (2024). The power of Ukrainian IT research for 2023. Retrieved from https://itukraine.org.ua/files/ITU_GT.pdf
Ukrainian Tech Ecosystem. (2024). Dashboard of tech ecosystem of Ukraine. Retrieved from https://uatechecosystem.com/dashboard
Saiko, V. R., & Luchko, H. Y. (2021). Trends in the development of digitalization in Ukraine. Business Inform, (7), 109–114. https://doi.org/10.32983/2222-4459-2021-7-109-114 (in Ukrainian)
Karyi, O. I., Halkiv, L. I., & Tsapulych, A. Y. (2021). Development of Ukraine’s IT sector: Factors and directions of activation. Bulletin of Lviv Polytechnic National University. Problems of Economics and Management, 5(1), 42–55. http://doi.org/10.23939/semi2021.01.042 (in Ukrainian)
Hurochkina, V. V., & Reznik, S. V. (2022). Some aspects of smart industry development in Ukraine. Economy and Society, (39). https://doi.org/10.32782/2524-0072/2022-39-58 (in Ukrainian)
Potyomkin, I., & Kucherova, H. (2025). The IT market of Ukraine in times of war. Economics and Technical Engineering, 3(1), 41–53. https://doi.org/10.62911/ete.2025.03.01.04
Shevchuk I. B., & Shevchuk A. V. (2024). Structural and dynamic analysis of the IT market of Ukraine: Current challenges. Business Inform, (3), 136–145. https://doi.org/10.32983/2222-4459-2024-3-136-145 (in Ukrainian)
Melnyk, T. M., & Zavhorodnia, E. O. (2022). Ukraine’s IT sector operating during the war. In Development of economic entities in modern business conditions (pp. xx–xx). Kharkiv, Ukraine: O. M. Beketov National University of Urban Economy in Kharkiv.
Sukurova, N. M., & Plevako, N. O. (2020). Current state and development trends of Ukrainian IT enterprises under digital transformations. Economy and State, (4), 71–75. https://doi.org/10.15276/ETR.04.2020.10 (in Ukrainian)
Copyright (c) 2026 Horbach K.

This work is licensed under a Creative Commons Attribution 4.0 International License.