Abstract
The article considers the problems of the digitalization and use of financial resources. There is an investigation on the factors of impact on the efficiency of developing, the sources and directions of entrepreneurs’ financial resources allocation has been carried out in the article. For effective financial activity of the enterprise ways to improve the development and use of financial resources were suggested. The relevance of the topic is that the current situation of the companies will help to effectively analyze problem, build up the efficiency and effectiveness of its financial resources, activate the financial position of the financial institution. The financial resources of the enterprise are all part of the financial instruments for the formulation of non-qualified assets in all types, as well as the accounting of assets, capital and equity. The financial resources are designed to secure the financial budget, banks, insurance organizations, suppliers and goods; the cost of implementation of the expansion, reconstruction and modernization of production, the acquisition of new basic facilities.