DIGITAL CAPITAL AS A PERFORMANCE INDICATOR OF ENTERPRISE DIGITALIZATION

Abstract

Digitalization (the use of digital technologies) is now recognized as a mandatory requirement for economic development and maintaining the competitiveness of an enterprise. It was revealed on the basis of a comparative analysis of assessment methods that the results of digitalization are measured by quantitative indicators that reflect the provision (distribution) of digital equipment, networks, software products, access to Internet resources, databases and other digital tools; existing methods do not involve evaluating the effectiveness of the use of digital technologies, evaluating the return on digital investments. It is proposed to use the indicator of digital capital to assess the effectiveness of digitalization. The definitions of the concept of "digital capital" proposed by various scientists are considered, compared and analyzed. It is proposed to consider digital capital as a set of tangible and intangible digital assets (valuation) and digital competencies of employees, which makes it possible to implement digital technologies and increase labor productivity. The possibility and necessity of combining digital capital and smart (SMART) production are considered, the main characteristics of digital capital in the context of smart production are identified: specific tasks for the digitalization of production: equipment, infrastructure, software products, specialists, measurability / tools: a possible assessment of the results of digitalization (indicators) ; achievability/resources, potential: assessment of the possibility of achieving the required level of digitalization; significance / formation of a hierarchy: formation of a hierarchy of goals and objectives of digitalization; time-bound/time-based: time-based digital capital creation).