Подходы к оценке результативности деятельности предприятий в зависимости от внедрения информационных компьютерных технологий в финансово-хозяйственную деятельность

In the economic and social sphere there is currently a trend towards digitalization of enterprise activities, as well as information support of management decisions. Various production technologies are increasingly automated; necessary actions are performed based on high-precision algorithms without direct participation of the contractor. In this regard, there is a need to assess changes in a company’s performance depending on the information computer technologies implemented in its economic structure. The purpose of the article is to analyze approaches to assessing enterprise performance depending on the introduction of computer technology in management and production practice and modification of the theoretical system to evaluate financial returns which can determine how effectively the introduction of computer technology has affected the company’s activities. As part of the work, the importance of information technology as an additional tool that can significantly help in the company’s management is identified, as well as the approaches to assess the impact of computer-based tools using the performance indicators of company’s activities: production, financial indicators, and company’s total capitalization...