Profitability of digital transformation of business entities: a methodological approach

Authors

  • G.G. Vinogorov Belarusian State Economic University, Minsk, Republic of Belarus

Keywords:

digital transformation, business efficiency, profitability, economic analysis, business entity, market, competition

Abstract

The aim is to develop a methodology for analyzing the economic efficiency of the implemented digital transformation.Materials and Methods. The study was conducted using a systems approach, general logical (analysis, synthesis, comparison, generalization, abstraction) and mathematical (visualization) research methods, strategic, industry, and factor analysis, and economic modeling.Results. The author has proposed for the first time an original methodology for analyzing the implemented digital transformation of a business entity based on profitability indicators.

Conclusion. The proposed methodology for analyzing implemented digital transformation can be used by any business entity, enabling it to identify opportunities to increase production efficiency and enhance its competitiveness, if necessary.

Author Biography

G.G. Vinogorov, Belarusian State Economic University, Minsk, Republic of Belarus

PhD in Econ. Sc., Associate Professor of the Department of Accounting, Analysis and Audit in Industry

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Published

2026-03-10

How to Cite

Виногоров, Г. (2026). Profitability of digital transformation of business entities: a methodological approach. Economy and Banks, (2), 3-10. Retrieved from https://ojs.polessu.by/EB/article/view/2109

Issue

No. 2 (2025)

Section

Accounting and Statistics

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