THE PROBLEMS OF ASSESSING THE FINANCIAL RESULT OF DIGITAL TRANSFORMATION PROJECTS

The purpose of digital transformation is to increase the efficiency of their work through the introduction of new technologies, both in management and technological processes. Assessing the financial result of digital transformation projects is a complex task that requires taking into account many factors that are not always amenable to quantitative analysis. The problem lies in the variety of aspects that need to be taken into account when evaluating, starting from direct financial investments and ending with the long-term effect on the competitiveness of the organization. These projects involve significant investments in technology, staff training and business process changes, but the end result is not always obvious at the initial stages. The purpose of this study is to identify and analyze the problems of evaluating the financial result of digital transformation projects.