Digitalization of the value approach in assessing the dynamic stability of innovative projects

Based on the analysis of the relevance of issues of assessing the dynamic stability of diversified industries, taking into account the risky roles of innovative projects, the role of digitalization of enterprise economic management models in reflecting the issues of a value-based approach to profit formation is shown. Rational approaches to the choice of means for constructing digital models are revealed on the basis of the criterion of wide availability of software tools and the ability to adapt them to the current demands of mass users who do not have deep skills as IT-product developers. On the basis of the hypothesis about the fundamental possibility of building such a digital model for diversified innovative production, the problems of substantiating the choice of structure and tools for implementing the economic component of the model for achieving dynamic stability of innovative projects, substantiating the choice of software tools for digitalization of the economic model, developing an algorithm and elements of the pro-software code of the digital model taking into account the limited capabilities of users, as well as assessing its applicability for the development of a digital model for the diversified innovative productions have been formulated and solved. The choice of the traditional CVP-analysis is justified as a starting point for the economic model, for which, in case of diversified production, it is proposed to calculate variable costs not from the number of produced or sold products, but by replacing this indicator with the product of clock performance for each project and the number of production program cycles common to all projects, which ensures the comparability of the projects' performance with each other in dynamics. A number of the most probable sources of profit loss for the whole production program and the most feasible directions for correcting disturbances has been proposed when setting the boundaries of the second project's launch with regard to the boundaries of the minimum total profit and the total target profit of the projects at the end of the production program, including the inflation component. The choice of the original MS Excel software product and the use of the built-in VBA programming language for creating a program code that automates all calculations of profit indicators in dynamics has been justified. The given interface of the digital model, program code fragments and calculation results reflect the practical implementation of digitalization of dynamic sustainability assessments of innovation projects and are largely universal tools.