BUSINESS INFORM JOURNAL.

УКР

ENG

Search:

REGISTRATION CERTIFICATE

KV #19905-9705 PR dated 02.04.2013.

FOUNDERS

RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS of Ukraine (KHARKIV, UKRAINE)

ROR

EDRPOU 05481984

According to the decision No. 802 of the National Council of Television and Radio Broadcasting of Ukraine dated 14.03.2024, is registered as a subject in the field of print media.
ID R30-03156

PUBLISHER

Liburkina L. M.

CATALOG

The Methodological Foundations of Statistical Assessment of Enterprise Development Under the Influence of Digital Determinants
Kononenko Z. A., Sharavara R. І.

Kononenko, Zhanna A., and Sharavara, Roman І. (2026) “The Methodological Foundations of Statistical Assessment of Enterprise Development Under the Influence of Digital Determinants.” Business Inform 3:241–250.
https://doi.org/10.32983/2222-4459-2026-3-241-250

Section: Economic statistics

Article is written in Ukrainian
Downloads/views: 0

Download article (pdf) -

UDC 004.45:005.642.2

Abstract:
The aim of the article is the theoretical study and systematization of statistical tools for assessing the financial performance of enterprises under the influence of digital determinants, in particular the implementation of ERP systems. The work analyzes modern scientific approaches to evaluating the economic efficiency of digital solutions, as well as the experience of domestic and foreign researchers regarding the impact of ERP on enterprises’ management and financial processes. Emphasis is placed on the necessity of integrating statistical analysis methods to form well-founded managerial decisions and enhance the competitiveness of business entities. The research methodology is based on the systematization of indicators of financial results, operational efficiency, and the level of digitization of business processes. Functional dependencies between the digitalization of management processes and the financial results of the enterprise have been determined, as well as established deterministic relationships reflecting the causal effect of ERP systems on improving resource use efficiency, optimizing costs, and developing competitive advantages. A conceptual model has been formalized in the form of a functional dependence between the financial performance of the enterprise, the level of business process digitalization, operational efficiency indicators, and generalized competitiveness indicators. The article considers a system of statistical indicators, including indicators of profitability, return on investment, asset turnover, cost structure, liquidity, as well as indicators of ERP module integration and the level of management flow automation. This approach provides the formation of an integrated analytical base for the quantitative assessment of the relationship between digitalization and the financial results of the enterprise. In particular, using statistical analysis makes it possible to determine the strength and direction of functional dependence, which allows assessing the impact of ERP systems on operational efficiency and the competitive position of an enterprise. The obtained theoretical and methodological results demonstrate the importance of systematizing statistical tools and using a modular conceptual model to study the effects of digitalization. The development of such approaches will contribute to a more substantiated assessment of the contribution of ERP systems to improving economic efficiency and the strategic development of enterprises. Prospects for further research lie in a deeper analysis of the interrelationships between digital technologies, operational efficiency, and financial indicators using economic-statistical methods.

Keywords: statistical tools; enterprise competitiveness; economic efficiency; financial result; digital transformation; ERP systems; managerial decisions.

Fig.: 4. Tabl.: 2. Formulae: 1. Bibl.: 18.

Kononenko Zhanna A. – Candidate of Sciences (Economics), Associate Professor, Head of the Department, Department of Economic Cybernetics, Business Economics and Information Systems, Poltava University of Economics and Trade (3 Ivana Banka Str., Poltava, 36003, Ukraine)
Email: [email protected]
Sharavara Roman І. – Candidate of Sciences (Economics), Associate Professor, Director, Institute of Law and Finance, Poltava University of Economics and Trade (3 Ivana Banka Str., Poltava, 36003, Ukraine)
Email: [email protected]

List of references in article

Amosha O. O. (2020). Informatsiini systemy v upravlinni pidpryiemstvamy: teoriia ta praktyka [Information systems in enterprise management: theory and practice]. Kyiv: Nauka i osvita.
boltzandsolutions.com. (2025). ERP (Enterprise Resource Planning). https://boltzandsolutions.com/why-erp-enterprise-resource-planning-is-important/
Cambridge. (2020). The Total Economic Impact™ Of Microsoft Dynamics 365 ERP. https://tei.forrester.com/go/microsoft/Dynamics365ERP/?lang=en-us
ec.europa.eu. Digital economy and society statistics – enterprises. https://ec.europa.eu/eurostat/statistics-explained/SEPDF/cache/33473.pdf
ERP System Report. Panorama Consulting Group. (2025). https://4439340.fs1.hubspotusercontent-na1.net/hubfs/4439340/Reports/Top%2010%20ERP%20Systems/2025-top-10-erp-systems-report-panorama-consulting.pdf
Havryk A. A. & Nazarova T. Yu. (2025). Praktychne vprovadzhennia ERP-system u diialnist kompanii: mozhlyvosti ta vyklyky [Practical implementation of ERP systems in company activities: opportunities and challenges]. Biznes Inform, 3, 276–282. https://doi.org/10.32983/2222-4459-2025-3-276-282
Heiets V. M. (2021). Tsyfrova transformatsiia biznesu: suchasni tekhnolohii ta upravlinnia [Digital transformation of business: modern technologies and management]. Kharkiv: Osnova.
Hietala H. & Paivarinta T. (2021). Benefits Realisation in Post-Implementation Development of ERP Systems: A Case Study. Procedia Computer Science, 181, 419–426. https://doi.org/10.1016/j.procs.2021.01.186
Khimich S. V. (2023). Vprovadzhennia ERP-system: vdoskonalennia upravlinnia tsyfrovizatsiieiu biznes-protsesiv pidpryiemstva [ERP-systems implementation: improving the management of digitalization of business processes of the enterprise]. Naukovi pratsi Mizhrehionalnoi akademii upravlinnia personalom. Seriia «Ekonomichni nauky», 5, 51–56. https://doi.org/10.32689/2523-4536/72-8
Kirmizi M. & Kocaoglu B. (2022). The influencing factors of enterprise resource planning (ERP) readiness stage on enterprise resource planning project success: A project manager’s perspective. Kybernetes, 3(51), 1089–1113. https://doi.org/10.1108/K-11-2020-0812
Kononenko Zh. A., Sharavara R. I. & Zinchenko O. M. (2025). Statystychnyi analiz chasovykh trendiv u prohnozuvanni ekonomichnykh protsesiv [Statistical analysis of time trends in forecasting economic processes]. Ekonomichnyi prostir, 200, 184–190. https://doi.org/10.30838/EP.200.184-190
Kononenko Zh. A., Kononets N. V. & Nabasov Yu. V. (2024). Ekonomichna efektyvnist IT-tekhnolohii u ahrobiznesi [Economic efficiency of IT technologies in agribusiness]. Investytsii: praktyka ta dosvid, 24, 34–39. https://doi.org/10.32702/2306-6814.2024.24.34
Kononenko Zh. A., Kononets N. V. & Sharavara R. I. (2025). Determinanty intehratsiinykh protsesiv yak chynnyky posylennia konkurentnykh perevah pidpryiemstva [Determinants of integration processes as factors for strengthening the competitive advantages of the enterprise]. Ukrainskyi zhurnal prykladnoi ekonomiky ta tekhniky, 2(10), 254–257. https://doi.org/10.36887/2415-8453-2025-2-50
Lavrynenko S. O., Kravchuk I. I. & Budnik O. M. (2024). Suchasni ERP-tekhnolohii – efektyvna skladova systemy menedzhmentu orhanizatsii [Modern ERP-technologies – an effective component of the management system of organizations]. Ekonomika ta suspilstvo, 62. https://doi.org/10.32782/2524-0072/2024-62-37
Oksamytna L. P. & Priakha R. I. (2022). Osoblyvosti suchasnykh ERP-system upravlinnia biznes-protsesamy pidpryiemstva [Features of modern ERP systems for managing business processes of an enterprise]. Upravlinnia rozvytkom skladnykh system, 51, 31–40. https://doi.org/10.32347/2412-9933.2022.51.31-40
Pedchenko N. S., Kononenko Zh. A. & Zinchenko O. M. (2024). Konkurentospromozhnist ekonomiky v umovakh rozvytku IT-industrii ta tsyfrovykh transformatsii [Competitiveness of the economy in the context of IT industry development and digital transformations]. Problemy suchasnykh transformatsii. Seriia «Ekonomika ta upravlinnia», 16. https://doi.org/10.54929/2786-5738-2024-16-03-02
Pryshliak K. M., Semenenko Yu. S. & Buiak L. A. (2024). Tsyfrova transformatsiia ahropidpryiemstv z dopomohoiu ERP-system [Digital transformation of agricultural enterprises using ERP systems]. Naukovi zapysky Natsionalnoho universytetu «Ostrozka akademiia». Seriia «Ekonomika», 32, 4–10. https://doi.org/10.25264/2311-5149-2024-32(60)-4-10
Pylypenko L. M. & Redko M. O. (2019). Analiz perevah ta nedolikiv uprovadzhennia ERP-systemy na pidpryiemstvakh [Analysis of advantages and disadvantages of ERP-system implementation at enterprises]. Pryazovskyi ekonomichnyi visnyk, 6, 172–178. https://doi.org/10.32840/2522-4263/2019-6-33