Objectives:
The purpose of this article is to present the results of an analysis concerning the role of cybersecurity in the economy, with a particular focus on the economic determinants of investment in information security, the cost structure associated with securing ICT systems, and how these costs vary depending on the size of an enterprise.

Methods:
The article provides a literature review spanning the fields of economics, finance, risk management, and information security; outlines the theoretical and methodological framework adopted; and presents the results of an analysis concerning the impact of cybersecurity expenditures on decision-making processes within enterprises. The methodology employs an empirical approach, involving an analysis of cybersecurity costs in companies with varying scales of operation and organizational structures.

Results:
The analysis indicates that micro and small enterprises face greater financial barriers when implementing protective mechanisms, whereas medium and large organizations tend toward a strategic and systemic approach to cyber-risk management. Increasing investments in security measures prove to be economically justified, as they help reduce the risk of serious incidents and enhance organizational resilience.

Conclusions:
The article concludes with recommendations to strengthen cybersecurity management competencies, develop the standardization of protective processes, and create financial tools to help, in particular, the smallest entities enhance their cyber resilience.