Approaches to the evaluation of investment projects in the digital economy

Financial and economic assessment of investment projects is key to substantiating and making a decision on investing funds in order to increase the competitive advantages of an enterprise or organization. The study is devoted to the problem of evaluating investment projects in the digital economy, where the main approaches to evaluating the effectiveness of investment projects are considered. The study assessed the state of the digital technology market and their significance for business models at the present stage, analyzed the specifics of investment projects in the digital economy. The authors analyzed the main models and methods of evaluation of investment projects and identified their shortcomings. It is concluded that the development and implementation of innovative technologies is not yet widespread in industrial enterprises, and the costs of these innovations have a negative trend, which confirms the hypothesis that existing approaches to evaluating investment projects in the digital economy are incomplete. The necessity of improving approaches to the evaluation of investment projects in the digital economy and the development of new methods taking into account the features of digital projects is substantiated. The authors of the study put forward a hypothesis about the need to take into account technological efficiency when evaluating digital investment projects.