Financial management 4.0: the transformation of money management under the influence of artificial intelligence and big data

The current stage of the digital transformation of the economy requires new approaches to money management, due to the increasing complexity of financial markets and the limitations of traditional methods of analysis. The purpose of the study is a comprehensive assessment of the transformation of financial management under the influence of artificial intelligence and big data technologies. The work uses methods of system and comparative analysis, econometric modeling, as well as big data processing technologies (machine learning, NLP analysis) in a sample of 120 companies that have implemented financial management 4.0 solutions. The results revealed an increase in the accuracy of financial forecasts by 21 percentage points (from 67% to 88%), an increase in ROIC by 4.5 percentage points with an average ROI of 28%, a decrease in the period closing time by 63% (from 7.8 to 2.9 days) and the formation of new requirements for the competencies of financial specialists. The study confirmed that financial management 4.0 is becoming a new industry standard, providing strategic advantages through the synthesis of AI technologies, real-time analytics and adaptive business models.