Features of evaluating the effectiveness of digital investment projects

The purpose of the study is to consider the features of digital investment projects and to study approaches to their financial and economic assessment. The authors' publication activity on the issue under study is analyzed. To substantiate the importance of research, the authors' works related directly to the study, as well as on interrelated issues related to the use of artificial intelligence, are analyzed. This revealed the importance of defining and formulating approaches to evaluating the results of digital investment projects. In the course of the conducted research, new approaches to the classification of the economic effects of digital investment projects are considered. At the same time, practical examples with the presence of different types of effects are analyzed in detail, approaches to calculation based on approximation, extrapolation and expert assessment methods are described. The main results of the study indicate that the issue of classifying the effects of investment projects is key in terms of identifying the degree of uncertainty and risk in the project, as well as determining the approach to monitoring key performance indicators of the project. Understanding the type of effect, the specifics of its calculation and monitoring can improve the accuracy of evaluating such projects as a whole. However, in the course of the study, it was determined that the presence of an indirect effect necessitates the modeling of the result. It has been established that the difficulty of measuring the indirect effect is characterized by the lack of statistical confirmation, since it is based on expert assessments and is monitored during the achievement of financial and economic assessment indicators.