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Financial Analytics: Science and Experience
 

Assessment of the economic feasibility of implementing an intelligent FP&A platform in a small-scale company

ISSUE 2, JUNE 2026

Received: 23 March 2026

Accepted: 12 May 2026

Available online: 28 May 2026

Subject Heading: INNOVATION AND INVESTMENT

JEL Classification: G17, G32

Pages: 122-132

https://doi.org/10.24891/yhfhfq

Lelya G. PASHTOVA Corresponding author, Financial University under Government of Russian Federation, Moscow, Russian Federation
palelya@yandex.ru

https://orcid.org/0000-0002-5618-5978

Kseniya A. ARUTYUNYAN Financial University under Government of Russian Federation, Moscow, Russian Federation
kseniaarutunan528@gmail.com

ORCID id: not available

Valeriya M. KRASNOKUTSKAYA Financial University under Government of Russian Federation, Moscow, Russian Federation
lera_krasnokutskaya@mail.ru

ORCID id: not available

Yaroslava M. MARKINA Financial University under Government of Russian Federation, Moscow, Russian Federation
yar.marckina@yandex.ru

ORCID id: not available

Subject. The expediency of implementing an intelligent FP&A platform in a small-scale company and the methodology for calculating investment indicators to assess the economic feasibility of such a project.
Objectives. Building a model for assessing the economic feasibility of implementing an intelligent FP&A platform in a company with revenue of 80 million rubles, which allows us to move from describing a digital solution to quantifying its investment effectiveness.
Methods. The methods of scientific knowledge, scenario analysis, comparative analysis, and financial modeling are used.
Results. Based on the developed model, a comprehensive assessment of the economic feasibility of implementing an intelligent FP&A platform in a small-scale company was carried out, and the structure of capital and operating costs was detailed based on public market indicators. The economic effect was modeled, taking into account the productivity growth not only of financial specialists, but also of managers involved in planning and forecasting processes.
Conclusions. Implementation of an intelligent FP&A platform in a company with annual revenue of 80 million rubles. it is economically feasible. The practical significance of the research lies in the development of a methodological approach that makes it possible to move from a qualitative description of the advantages of digital solutions to a quantitative assessment. The proposed model serves as the basis for making informed management decisions and can be adapted to the specifics of a particular organization.

Keywords: digital transformation, FP&A platform, financial planning and analysis, small business, investment efficiency

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