METHODOLOGY FOR ANALYZING THE EFFICIENCY OF IT COMPANIES DEPENDING ON THE TYPE OF BUSINESS MODEL

The paper explores methodological approaches to analyzing the efficiency of IT companies, taking into account the specifics of their business models. The existing methods for assessing the performance of information technology enterprises are analyzed and the most important performance indicators are substantiated using the Saaty method. The article systematizes 13 performance indicators, which were evaluated according to the criteria of importance, accessibility and objectivity for different types of IT business. The integral indices of efficiency assessment for three types of IT companies are developed: public (including return on equity, capitalization growth, net margin, current liquidity and financial autonomy), non-public product companies (with indicators of user growth and retention) and non-public service companies (with indicators of growth in the number of projects and their successful implementation). Formulas for calculating integral indicators are proposed, taking into account the specifics of each type of business model and the normative values of the industry. It is established that market indicators and market financial performance are important for public companies, indicators of customer satisfaction are important for non-public service companies, and indicators of the number of users and operating profitability are important for product companies. A gradation of results for interpreting the level of efficiency of IT business with clearly defined boundaries is systematized: up to 0.5 – very low, 0.5–0.9 – low, 0.9–1.1 – medium, 1.1–1.5 – high, more than 1.5 – very high efficiency. The expediency of a differentiated approach to assessing the efficiency of IT companies depending on their publicity and nature of their activities is substantiated. The proposed methodology allows forming comprehensive conclusions about the current performance of enterprises in the field of information technology and comparing the performance of different participants in this market.