METHODOLOGY OF MANAGING THE EFFICIENCY OF BUSINESS ORGANIZATIONS IN THE CONTEXT OF STRATEGIC DIGITALIZATION

The article examines the theoretical and methodological aspects of managing the effectiveness of business organizations in the conditions of strategic digitalization. It was found that efficiency is the basis for building quantitative criteria for evaluating the rationality of economic decisions made by the management subsystem. It is substantiated that there are many approaches to the definition of the category "efficiency" and "effective management", which are based on significant scientific development of both domestic and foreign scientists and practitioners. The issue of the methodology of managing the effectiveness of a business organization in the context of modern challenges related to strategic digitalization processes has been updated. It is proven that the effectiveness of the business organization is related to successful management decisions based on the analysis and use of various methods and groups of indicators, which should be grouped according to social, commercial, economic, resource, technological, and organizational subsystems. Approaches (their advantages and disadvantages) to assessing the effectiveness of business functioning are systematized, including: the traditional approach (based on the Dupont model); express assessment method; the "family of indicators" method; Kurosawa's structural approach; an approach based on the concept of "Performance Management"; multifactorial approach; benchmarking; efficiency pyramid, etc. The importance of forming an optimal set of key performance indicators (KPI) in the conditions of modern strategic digitalization is outlined, which, in combination with methods of assessing the effectiveness of business functioning, will strengthen its competitive advantages. It is proposed that the assessment of the effectiveness of the business organization helps the company owner determine the limits of the relationship between the results obtained and the costs and resources necessary for their achievement. Based on the results of the evaluation and its results, the optimal method and directions for improving efficiency are chosen, budgets are calculated and plans for their implementation are developed.