THE SYSTEM OF INDICATORS AND TOOLS FOR EVALUATING THE EFFECTIVENESS OF THE IMPLEMENTATION OF INNOVATIVE TECHNOLOGICAL SOLUTIONS IN AN INDUSTRIAL ENTERPRISE

Abstract

The relevance of the chosen topic is due to the lack of a universal approach in the scientific community to identify the impact of innovative and technological modernization on the financial and economic status of an industrial enterprise within the medium and long-term planning horizons. The purpose of the article is to consider the process of innovation and technological modernization (ITM) of an industrial enterprise in the context of assessing the economic result from the introduction of new technologies into existing production. Based on the methods of comparison and modeling, analysis and synthesis, the existing approaches to the analysis of the economic efficiency of technological re-equipment projects are analyzed. The authors point out the difficulties associated with identifying the innovative component of modernization when summarizing the financial results of an enterprise's business activities. The advantages of using the functionality of modern domestic ERP systems in order to form a parametric base for calculating the economic efficiency of ITM projects are presented and described. The field of research is indicated with the scope of the deployment of the processes of technological modernization of an industrial enterprise and their subsequent verification, taking into account their economic validity. The subject of the research is the methods and tools related to the assessment of the economic effectiveness of programs for technological modernization of industrial production. The research can be used in the digitalization of the management process in industrial sectors, taking into account the factors of unfavorable market conditions, including the national level. As a result, based on the results of the study, the authors came to the conclusion that it is necessary to combine the accounting and analytical functionality of digital ERP systems and tools for the economic assessment of ITM projects in order to more accurately determine the economic and technological effectiveness of modernization measures. The systematization of indicators for assessing the economic efficiency of ITM projects is carried out taking into account their division into differential (partial), integral and generalizing classes.