OPTIMIZATION OF FINANCIAL STREAMS IN CORPORATE LOGISTICS SYSTEMS OF THE RAILWAY SECTOR: METHODOLOGICAL PERSPECTIVES

Abstract

The article explores methodological approaches to the optimization of financial streams in corporate logistics systems within the railway transport sector. Given the capital-intensive and tariff-regulated nature of railway operations, efficient financial management becomes a decisive factor for maintaining liquidity and profitability. The study aims to systematize tools and models that enhance financial coordination and reduce transaction inefficiencies across logistics networks. The research builds upon the theoretical frameworks of V.I. Sergeev, V.V. Dybska, and E.I. Zaitsev, complemented by recent international studies on supply chain finance and digital logistics management.

 The methodological foundation integrates budgeting, scenario modeling, correlation analysis, and digital predictive tools that link operational and financial indicators. Results indicate that data-driven optimization and ERP integration substantially improve financial turnover, shorten payment cycles, and mitigate liquidity risks. The findings contribute to the refinement of methodological perspectives in financial logistics and support the transition of railway enterprises toward analytical, risk-oriented, and sustainable models of financial management