Digitalization of enterprise management as a factor in enhancing efficiency and optimizing profit formation

Abstract

Abstract. The article examines the theoretical foundations and practical aspects of the digitalization of enterprise management as a key factor in enhancing operational efficiency and optimizing profit formation processes in the context of the modern digital economy. It is established that business digital transformation is a comprehensive organizational and technological process that encompasses the implementation of cloud computing, artificial intelligence systems, Big Data analytics, the Internet of Things (IoT), and integrated enterprise resource planning (ERP) platforms. A three-level model of enterprise management digitalization is substantiated, comprising operational, analytical, and transformational levels, each contributing specifically to efficiency improvement and profit growth. The impact of digitalization on the structure of costs, revenues, and financial results across various industries is analyzed. It is found that the adoption of digital tools enables, on average, a reduction in operating costs by 15–30%, an increase in labor productivity by 20–40%, and a decrease in managerial decision-making time by 35–50%. Special attention is paid to the analysis of digitalization effects on supply chain optimization, automation of financial accounting, demand forecasting, and customer experience personalization. An original methodological approach to evaluating the efficiency of digital investments is developed based on the Digital ROI (DROI) indicator, which accounts for both direct financial and indirect strategic effects of digitalization. Five priority strategic directions of management digitalization are proposed, the implementation of which ensures a maximum impact on enterprise profitability. The main barriers to digital transformation (financial, human resource, organizational, and security-related) are identified and classified, and mechanisms for overcoming them are substantiated. It is concluded that the digitalization of management is a strategic priority for ensuring the competitiveness of domestic enterprises in the context of globalization and the transition to Industry 4.0.