Yixin Sun
School of Software Engineering, Pai Chai University, Daejeon gwangyeoksi, 35345, Korea.
Hoekyung Jung
School of Software Engineering, Pai Chai University, Daejeon gwangyeoksi, 35345, Korea.

DOI:https://doi.org/10.5912/jcb1870


Abstract:

This study explores the integration of “Virtual Reality + Internet of Things (VR + IoT)” technologies into financial management information systems (FIMIS) to enhance efficiency and drive economic growth in biotechnology enterprises. By leveraging advanced digital tools, the proposed system aims to modernize financial management processes, improve operational capabilities, and promote sustainable enterprise development in the biotechnology sector. The research begins by examining the current state of VR + IoT technologies and their application in financial management systems. Based on foundational financial management theories, the study constructs an enterprise-focused FIMIS integrated with VR + IoT functionalities. Key functional modules, including employee salary components, resource allocation, and operational analytics, are designed and implemented. The system’s influence on enterprise economic performance is evaluated through metrics such as solvency, operational efficiency, developmental capacity, and profitability. Results indicate that the VR + IoT-enhanced FIMIS provides comprehensive functionality, effectively integrating various structural components of financial operations. This integration enables enterprises to optimize financial workflows, enhance decision-making processes, and improve overall efficiency. Key performance indicators demonstrate a direct correlation between the system’s implementation and improved enterprise solvency, operational capabilities, and profitability, underscoring its role in fostering economic development. The proposed FIMIS highlights the potential of VR + IoT integration to transform financial management practices in biotechnology enterprises. By aligning advanced technologies with core financial processes, the system provides a scalable and innovative framework for driving economic growth and operational excellence in the biotechnology industry. This research contributes to the growing body of knowledge on digital transformation in enterprise financial management, offering actionable insights for sustainable development in high-tech industries.