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Liburkina L. M.

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A System of Indicators for the Assessment of Strategic Enterprise Development in the Context of Digital Transformation
Semenchuk T. B., Zabranskyi M. V.

Semenchuk, Tetiana B., and Zabranskyi, Maksym V. (2026) “A System of Indicators for the Assessment of Strategic Enterprise Development in the Context of Digital Transformation.” Business Inform 3:544–551.
https://doi.org/10.32983/2222-4459-2026-3-544-551

Section: Management and Marketing

Article is written in Ukrainian
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UDC 658.012.2

Abstract:
The article examines the theoretical and methodological foundations of forming a system of indicators for assessing the strategic development of an enterprise in the context of digitalization. It is substantiated that in a digital environment, traditional approaches, which focus mainly on financial and economic results, do not provide a complete characterization of the level of enterprise development, as they insufficiently reflect digital maturity, innovative activity, organizational adaptability, data management quality, and the degree of integration of digital technologies into management processes. The modern interpretation of strategic development through the categories of value creation, competitiveness, and sustainability is clarified, and the role of digital transformation as a factor in changing strategic priorities is identified. The aim of the article is to develop and substantiate a system of indicators for assessing the strategic development of an enterprise in the context of digitalization, allowing for a comprehensive evaluation of the results of strategic changes, level of adaptability to digital transformations and potential for long-term development. To achieve the goal: the content of strategic development under digitalization conditions has been clarified; approaches to its assessment have been summarized; principles for selecting indicators and the logic of building the system have been determined; a matrix of indicators has been proposed; the algorithm for integral assessment and interpretation of results has been disclosed. As a result, a system of indicators is proposed, structured into eight interconnected blocks covering: financial performance and value creation; market and customer value; operational efficiency and process maturity; digital maturity and data management; innovativeness and development portfolio; human capital and digital competencies; risks and cyber resilience; as well as sustainability and responsibility. The feature of the approach lies in combining summary and leading indicators within a single system and in the proposed procedure for their quantitative integration. An algorithm for integral evaluation has been developed, which involves normalizing indicators, determining weighting coefficients, aggregating into sub-indices, and calculating an integral index. The practical significance of the results lies in the possibility of applying the proposed system to enhance the validity of strategic management decisions, identify strong and problematic areas of development, and form an analytical basis for ensuring the long-term competitiveness of an enterprise in the context of digitalization.

Keywords: strategic development; digitalization; digital transformation; indicator system; digital maturity; strategic development assessment; integral index; strategic management; competitiveness; enterprise adaptability; resilience.

Fig.: 1. Tabl.: 1. Bibl.: 14.

Semenchuk Tetiana B. – Candidate of Sciences (Economics), Professor, Head of the Department, Department of Management, Public Management and Administration, National Transport University (1 Omelianovycha-Pavlenka Str., Kyiv, 01010, Ukraine)
Email: [email protected]
Zabranskyi Maksym V. – Postgraduate Student, National Transport University (1 Omelianovycha-Pavlenka Str., Kyiv, 01010, Ukraine)
Email: [email protected]

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