The impact of digital transformation on the methodology of economic analysis of cooperative activities

This article provides a comprehensive study of the impact of digital transformation on the methodology of economic analysis of cooperative activities. The relevance of this topic is due to the rapid development of digital technologies, which are fundamentally changing traditional business models and requiring the adaptation of economic assessment tools. The study systematizes the key areas of digitalization in the cooperative sector, including the implementation of cooperative platforms, CRM systems, fintech solutions, big data technologies, and the Internet of Things. Special attention is paid to the analysis of the transformation of traditional economic indicators of cooperatives under the influence of digital technologies. Significant changes have been identified in the structure of assets, the nature of costs, and the sources of income for cooperative organizations. An original comprehensive system for evaluating efficiency is proposed, which integrates traditional financial metrics with digital indicators (KPIs), allowing for a more accurate assessment of the performance of cooperatives in modern conditions. Based on the methodology of a systematic approach, practical recommendations have been developed to improve the tools of economic analysis, including a modified balanced scorecard (BSC) adapted for cooperatives in the digital economy. The results of the study have significant practical value for cooperative managers, auditors, and analysts who assess the effectiveness of cooperative organizations in the context of digital transformation.