Abstract

Development of digital technologies which has ultimately transformed the world economy requires a reasonable methodology for estimating economic efficiency. In this study, we tried to create methodological tools on the basis of a calculation and analytical base. Calculation-analytical algorithms of absolute and relative efficiency have been interpreted. High-priority economical (internal rate of return, discounted net profit and expenses) and program-target (coefficients of significance and efficiency) indicators have been studied. Advantages and disadvantages of the algorithm for evaluating the digital technologies efficiency in the context of the digital economy development in Russia were critically reconsidered. Economic components which reflect ROI in the process of implementing digital technologies and program-target components which characterize economic efficiency of distributing investments within the framework of the scientific-production program have been studied. Comparative analysis has been carried out in relation to the following: main goals which correspond to final results of the development process of digital technologies of industrial economic entities; secondary goals which reflect the methods of achieving main goals; and also scientific-production measures which provide implementation of secondary goals of the digital technologies development program of industrial economic entities. The advantages of the collegial decision-making technique in the sphere of development of digital technologies of industrial-production companies have been substantiated: creative thinking of qualified corporate authors, confrontation of polar scientific views, business mutual influence of experts, overcoming conformity of personal opinions and achieving scientific objectivity and validity of the scientific-production decision being made. Advantages of the functional-cost tools in digital economy have been identified: accounting of dynamics of cost flows variability for all periods of a digital technology “life cycle”, influence of stochastic market-institutional factors, neutralizing the destructive process of the capital sub-optimization for solving local business problems, stimulation of efficiency of the scientific-technical policy of the Russian Federation.

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