THEORETICAL APPROACHES TO DEFINING THE LEVEL OF DIGITAL TRANSFORMATION IN ENTERPRISES

The paper is dedicated to the analytical-theoretical resolution of issues related to the adequate assessment of business processes, the identification of effective approaches to understanding the state of digital transformations in enterprises, and the introduction of theoretical approaches to defining the level of digital transformation in enterprises. The aim of the study was to analyze existing theoretical approaches to evaluating the level of digital transformation in enterprises, establish criteria for digital transformations, and identify ways to improve business processes through the combined use of information on the specific nature of enterprise activities and the adaptation of international achievements to local development peculiarities. The paper presents a systematic overview of the main scientific interpretations of the concept of «digital transformation» based on the scientific achievements of national and international authors and experts from well-known organizations involved in scientific-practical problem-solving in digital transformations. In general, the essence of the defined process emphasizes the transition from traditional methods of management and production to digital methods, considering the effective utilization of available resources and ensuring flexibility for enterprises through new technologies. The paper presents key variations of business process modifications through the application of previously unresolved innovative approaches and the consideration of activity specificity, as well as the integration of international achievements in solving the challenges of complete «digital transformation.» The study identifies and justifies the main directions of digital transformation of business processes: internetization, individualization, and digitalization. Key instruments of digital transformation influencing changes in business processes are established, and a technology for auditing digital technologies within enterprises is proposed. The study shows that the level of digital transformation in enterprises is determined by specific indices, ratings, audit results, surveys, feedback, and the application of evaluation models. The research results allowed for an extended approach to assessing the state of digital transformation from the governmental level to business processes within enterprises and introduced a step-by-step systematization of the evaluation process stages.