أثر الرقمنة على كفاءة العمليات المالية في المؤسسات الصغيرة والمتوسطة

Abstract

In recent years, there has been a growing interest in the adoption of digitalization as a strategic tool to enhance the efficiency of financial operations in small and medium-sized enterprises (SMEs). This study aims to analyze the impact of digital transformation on the efficiency of financial processes, with a particular focus on the case of Foundry of Grarem Gouga – Mila..The study employed a dual-method approach combining theoretical and empirical dimensions. The first chapter addressed the theoretical framework, exploring digitalization as a strategic option to improve financial performance in SMEs. The second chapter was dedicated to an empirical field study evaluating the effectiveness of digital initiatives in enhancing financial operations within the selected institution.Several hypotheses were tested, all of which were confirmed by the empirical findings. Key results indicate that digitalization significantly contributes to improving financial efficiency, and facilitates the orientation of employees towards adopting digital financial systems—particularly through the implementation of specialized digital training programs.The study concludes with a set of recommendations, most notably the need to strengthen technological infrastructure by providing advanced technical resources and ensuring the presence of a competent internal or external technical support team capable of maintaining systems and continuously assisting users.