An algorithm for optimizing the allocation of financial resources between support and development

the aim of the research is to develop an algorithm for optimizing the allocation of financial resources between the support of existing IT services and the development of new solutions in technology companies. This problem is particularly relevant in the context of accelerating digital transformation and the need for strategic flexibility. Methods: comparative analysis, mathematical and simulation modeling, target programming methods, as well as expert validation of resource allocation scenarios, which allows taking into account both quantitative and qualitative performance indicators, are used as methods in the presented study. Findings: The study presents models that identify the imbalance between financing support and innovative development, take into account SLA and ROI indicators, and predict the effects of budget redistribution in the short and long term. The developed algorithm demonstrates the potential to reduce support costs while maintaining the reliability of services and simultaneously accelerating innovation growth, which is confirmed by simulation scenarios and expert assessment. Conclusions: the proposed approach to optimizing the IT budget provides a quantitative justification for the balance between current operations and development investments. This approach allows companies to build a sustainable development trajectory, increase the efficiency of resource provision and strengthen competitiveness in the global digital market.

IT budget optimization, support, development, technical debt, multi-objective optimization, targeted programming, portfolio of IT initiatives, simulation modeling