Науковий вісник Одеського національного економічного університету 2021, 7-8, 94-102
Open Access Article
Rudenko Mykola
D.Sc. (Economics), Associate Professor, Professor of department management and IT, Banking University,
Cherkasy Institute, Ukraine e-mail: : mykola_rudenko@ukr.net, ORCID ID: http://orcid.org/0000-0002-1966-7695
Rudenko M. Methodological approaches to assessing the impact of digitalization on the functioning of agricultural enterprises. Scientific Bulletin of the Odessa National Economic University. 2021. № 7-8 (284-285). pp. 94-102.
The article aims to develop methodological approaches to assessing the impact of digitalization on the functioning of agricultural enterprises based on the selection of separate groups of indicators that will allow to characterize the activities of the enterprise and assess the impact of digitalization on it to make optimal management decisions on digital development. management. The results of the article. The article investigates methodological approaches to assessing the impact of digitalization on the functioning of agricultural enterprises. The key problems of methodological nature are identified - the definition of clear indicators of digitalization of agricultural enterprises. In assessing the criteria and indicators of digitalization used absolute and relative performance of agricultural enterprises in two sections: general economic indicators of the industry and indicators of financial and economic development of agricultural enterprises. There are four groups of indicators that allow to characterize the activities of the enterprise from different angles and assess the impact of digitalization on it: resource indicators (RI); volume indicators (VI); performance indicators (EI); quality indicators that act as indicators of digitization (QI). The selection of each group of indicators characterizing the activity of an agricultural enterprise is substantiated, with the definition of the essence of the indicator, the source and methods of its calculations and functional purpose. The scientific novelty of the article is to develop the author's methodological approaches to assessing the impact of digitalization on the functioning of agricultural enterprises with the selection of four groups of indicators and a description of the method of their calculation. The practical significance of this work is to determine the main indicators of the impact of digitalization on the results of agricultural enterprises to form effective proposals for digital development of the enterprise and create a quality system of operational and strategic analysis needed to make optimal management decisions on digitalization.
digitalization, agricultural enterprises, indicators, agricultural sector, efficiency, costs.
JEL classification: Q 160 DOI: 10.32680/2409-9260-2021-7-8-284-285-94-102
УДК: 338.43:631.11:330.341.1