Home  Journals  Regional Economics: Theory and Practice  3(546) - 2026 March

Optimization of investments in airline information security: Profitability assessment and budget formation

Received: 1 December 2025

Accepted: 27 December 2025

Available online: 30 March 2026

Subject Heading: ECONOMIC SECURITY

JEL Classification: G32, L93, M15

Pages: 142-153

https://doi.org/10.24891/sboqou

Subject. Problems of financial resource allocation and ensuring the uninterrupted operation of airlines.
Objectives. Development of a methodology for forming a strategic budget for information security, allowing to achieve a balance between the level of protection and economic efficiency.
Methods. Quantitative and qualitative methods of analysis were applied.
Results. A multi-level budgeting model has been developed, which provides that 70% of funds are allocated to operational activities, 20% to tactical improvements, and 10% to strategic innovations in the field of information security.
Conclusions. Effective management of investments in information security requires a risk-oriented approach, in which expenses are considered a necessary condition for minimizing potential losses.

Keywords: information security, airline, return on investment, budget, risk management, cybersecurity, economic efficiency

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