IMPROVING THE SYSTEM OF INDICATORS FOR ASSESSING THE ECONOMIC SUSTAINABILITY OF THE ENTERPRISE IN THE CONDITIONS OF DIGITAL TRANSFORMATION

Abstract

It has been proven that the existing indices and methods for assessing the level of digitization at the macro level are based on technical indicators and almost do not take into account most socio-economic aspects, the specifics of countries and regions, the level of development of national economic systems and their investment attractiveness, the degree of influence of state supervision and regulation, and other factors. The need for the formation of indicators that will determine the macro- and micro-level quantitative values of the state and effectiveness of digital transformation in general and economic sustainability in particular is substantiated. It has been established that electronic communications operators in their activities apply general approaches to assessing the level of economic sustainability, but have specific requirements for ensuring their own economic sustainability as such and sustainability from the point of view of the ability to ensure digitalization processes. An improved system of indicators is proposed, which has been refined due to the addition of a new group, which together can determine the economic sustainability of the enterprise under the conditions of digital transformations. This group includes: profitability ratio of digital assets (determining the share of revenues attributable to digital assets of the enterprise in total revenues), profitability ratio of digital investments (effectiveness of investing in digital assets as a source of additional profit in terms of diversification of the enterprise’s activities), turnover ratio of digital assets currencies (activity of the enterprise on the market of digital assets and the efficiency of their use for obtaining additional income in this segment of the digital market), the efficiency coefficient of online management tools (the level of influence of digital services on the controllability of the system and the overall efficiency of management), the level of protection against cyber incidents (the presence of and the effectiveness of the security system of economic, organizational, social and other processes against unauthorized network interference, which can cause a number of problems). The economic essence, meaningful content, methodical tools and limit values of the indicators are presented. The latter are formed on the basis of the analysis of similar or close to the proposed indicators for enterprises of Ukraine and the world.