Methodological approaches to assessing and forecasting the economic efficiency of agri-food enterprises in the conditions of digitalization

Анотація

The article explores methodological approaches to assessing and forecasting the economic efficiency of agri-food enterprises amid digitalization. It is substantiated that the digital transformation of agribusiness goes beyond the implementation of individual information technologies and forms a qualitatively new model of resource management, business processes, and value chains. The content of economic efficiency is specified, considering the information component as a separate type of resource and the result of the enterprise’s activities. Traditional and modern approaches to assessing the efficiency of agri-enterprises are systematized, particularly through the resource-to-result ratio, expressed in cost and in-kind terms. It has been shown that, in the context of digitalization, it is advisable to transition from fragmented analysis to a complex system of indicators that include process, output, result, and impact indicators. The roles of systemic and target approaches in developing intelligent systems to support management decisions are revealed. Considerable attention is paid to assessing the digital maturity of agri-food enterprises using the DMPTSC and DMA models, which help identify organizational, technological, and personnel barriers to digital transformation. The economic effects of implementing precision agriculture technologies, digital logistics solutions, Big Data, and machine learning algorithms are analyzed. The feasibility of integrating eco-efficiency and carbon footprint indicators into the agricultural production performance assessment system is substantiated. Methodological recommendations are proposed for the use of hybrid predictive models, digital KPIs, and financial metrics of AgTech solutions, and the need to increase the cyber resilience of agri-food enterprises is emphasized. The analysis confirms that the digitalization of agri-food enterprises significantly transforms how their economic efficiency is assessed and forecast. The complex combination of traditional economic methods, digital analytics tools, digital maturity assessments, and eco-efficiency creates a methodological basis for sound management decisions in modern conditions of instability and rapid technological change. Keywords: digitalization of the agri-food sector, AgroTech, economic efficiency, enterprise digital maturity, cyber resilience of agribusiness, development forecasting.

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