Innovation science and technologiy 1-том 9-сан (2025)
IMPROVING MODERN MODELS FOR ASSESSING CORPORATE FINANCIAL PERFORMANCE IN THE CONDITIONS OF THE DIGITAL ECONOMY
Zokir Safarboevich Mallaev
Аннотация
This scientific article examines the impact of digital transformation processes on the corporate finance systemand explores ways to improve modern models for assessing financial performance under digital economic conditions.The main objective of the study is to develop a methodological approach aimed at ensuring financial sustainability ofenterprises by integrating traditional financial indicators with the capabilities of digital technologies.The article provides a comprehensive analysis of Economic Value Added (EVA), the Balanced Scorecard (BSC), and asystem of digital indicators. As a result of the research, the concept of the “Digital Finance Coefficient” is scientificallysubstantiated, and an algorithm for its calculation is proposed.The obtained results have practical significance for optimizing financial management systems in large joint-stockcompanies in Uzbekistan. It is scientifically proven that, in a digital environment, assessing financial performance shouldnot be limited to profit and profitability indicators alone, but should also account for the return on intellectual capital andtechnological investments. The study offers practical recommendations aimed at enhancing enterprise competitivenesswithin the framework of the national digitalization strategy.
digital economy, corporate finance, financial performance, assessment models, digital transformation, investments, financial sustainability, innovations, corporate governance, ERP systems, blockchain, artificial intelligence, KPI, EVA, financial management, Uzbekistan’s economy, strategic development, profitability.
Метадайындар булагы: журналдын OAI-PMH архиви · Sindex толук текстти сактабайт, булакка шилтеме берет.