The impact of digitalization on the financial management of socially oriented non-profit organizations[Влияние Цифровизации На Управление Финансами Социально Ориентированных Некоммерческих Организаций]

Purpose: to identify the existing problems in the financial management of the non-profit sector; consideration of the benefits of digital transformation in relation to socially oriented non-profit organizations and its impact on the implementation of socially important programs and projects, improving social services for the population. Methodology and methods: based on the application of general economic and private scientific methods – analysis and synthesis, induction and deduction, system and institutional approaches, economic, factor and criterion types of analysis, heuristic methods, the use of content analysis in processing official statistical data, the results of sociological research and expert assessments-theoretical positions and empirical materials, legislative documents are studied, information from various sources is verified. The study used materials from official information sources (regulatory legal regulations and instructions, scientific papers, reports, and other publications), which form a reliable basis for analyzing the specifics of non-profit organizations. Results: taking into consideration consideration of what is happening in the national financial system transformation the authors conducted a comparative analysis of the measures proposed by the national government and the actions implemented by the competent authorities. These actions are strategically linked to achieving balanced development of the finances of non-profit organizations and strengthening the dynamically developing element – finances – of socially oriented non-profit organizations. The reasons that hinder the functioning of the non-profit sector and hinder the effective financial management of non-profit organizations, the formation and use of financial resources intended for solving socially significant problems of society are identified. Methods and technologies of financial and economic regulation recommended for practical use are systematized; proposals are formulated to improve the results of the non-profit sector. Recommendations: in order to improve the efficiency of the social service sector, it is advisable for public and municipal authorities to take into account the specifics of spatial development in order to maximize the use of resource and labor potential, as well as the settlement structure of the population when developing strategic and tactical issues related to the functioning of the non-profit sector, developing special programs, projects and activities, and designing institutional infrastructure facilities. In order to improve the results and strengthen the financial and economic situation, the management of socially oriented non-profit organizations should focus on demand and choose the most popular types of activities at the municipal level of management; take into account living conditions of the consumers of socially significant services in urban and rural areas; use innovative methods and tools to increase productivity and results; focus on the maximum use of effective digital technologies; give priority to staff training and professional development. The scientific novelty of the work consists in selecting tools for socially oriented non-profit organizations and justifying the feasibility of using the recommended innovations to improve the efficiency of social services.