ANALYTICAL TOOLS FOR EVALUATION OF ECONOMIC ENTITIES IN THE CONDITIONS OF BUSINESS DIGITALIZATION

The article, based on literature sources, identifies approaches to the formation of a set of indicators for evaluating the effectiveness of economic entities in terms of business digitalization: traditional and cost-oriented. Within the framework of the traditional approach application, on the basis of financial results the expediency of application of the well-known indicators is proved. Characteristics of «DuPont» factor model application in the conditions of digitalization of entities' activity are stressed, emphasis is placed on the need to structure sales revenue by separate operating segments, make changes in costs, asset structure, structure of funding sources through the use of various crowdfunding models. Within the cost-oriented approach, the need to maintain the priority of maximizing value for business is justified, based on which the features of the indicators system to assess its effectiveness in connection with the introduction and dissemination of digital technologies are considered.