Modernization of the Classification and Indicator System for an Organization’s Resource Potential in the Context of Economic Digitalization

In the context of the digital transformation of the economy, the emergence of Industry 4.0 and 5.0 concepts, and the expansion of the range of digital assets that act as independent resources for an organization, the relevance of modernizing the classification and assessment framework for resource potential is placed among the priority tasks of management theory and practice. The aim of the article is to modernize the classification and system of indicators for an organization’s resource potential, considering the factors of economic digitalization in relation to the conditions of medium-tech industry. To achieve the purpose of the article and disclose its main provisions, the following general scientific methods of cognition were used in the research: the method of systematic and structural-logical analysis, classification and typologization, comparative analysis, as well as the provisions of the resource theory of the company, the theory of digital economy and the concepts of Industry 4.0 and 5.0. I will draw the following conclusions: a critical analysis of existing classifications of resource potential analysis revealed their systemic limitations, among which are: lack of accounting for digital assets (data, artificial intelligence algorithms), network and ecosystem resources, static classification schemes and weak management orientation; it is proved that digitalization generates new types of resources and transforms traditional groups (production, labor, financial, information); a modernized classification has been developed resource potential, including six groups, where each contains both traditional and digital components, and network resources are allocated to an independent class; a system of quantitative and qualitative indicators is proposed to assess the allocated resource groups. The proposed toolkit can be used by mediumtech enterprises to monitor the effectiveness of digital transformation, diagnose “breakpoints” in resource management, and justify investment decisions in the field of digital development.