The Methodological Foundations of Statistical Assessment of Enterprise Development Under the Influence of Digital Determinants

Анотація

The aim of the article is the theoretical study and systematization of statistical tools for assessing the financial performance of enterprises under the influence of digital determinants, in particular the implementation of ERP systems. The work analyzes modern scientific approaches to evaluating the economic efficiency of digital solutions, as well as the experience of domestic and foreign researchers regarding the impact of ERP on enterprises’ management and financial processes. Emphasis is placed on the necessity of integrating statistical analysis methods to form well-founded managerial decisions and enhance the competitiveness of business entities. The research methodology is based on the systematization of indicators of financial results, operational efficiency, and the level of digitization of business processes. Functional dependencies between the digitalization of management processes and the financial results of the enterprise have been determined, as well as established deterministic relationships reflecting the causal effect of ERP systems on improving resource use efficiency, optimizing costs, and developing competitive advantages. A conceptual model has been formalized in the form of a functional dependence between the financial performance of the enterprise, the level of business process digitalization, operational efficiency indicators, and generalized competitiveness indicators. The article considers a system of statistical indicators, including indicators of profitability, return on investment, asset turnover, cost structure, liquidity, as well as indicators of ERP module integration and the level of management flow automation. This approach provides the formation of an integrated analytical base for the quantitative assessment of the relationship between digitalization and the financial results of the enterprise. In particular, using statistical analysis makes it possible to determine the strength and direction of functional dependence, which allows assessing the impact of ERP systems on operational efficiency and the competitive position of an enterprise. The obtained theoretical and methodological results demonstrate the importance of systematizing statistical tools and using a modular conceptual model to study the effects of digitalization. The development of such approaches will contribute to a more substantiated assessment of the contribution of ERP systems to improving economic efficiency and the strategic development of enterprises. Prospects for further research lie in a deeper analysis of the interrelationships between digital technologies, operational efficiency, and financial indicators using economic-statistical methods.

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