Assessing the use of digital technologies by industrial enterprises

Subject. This article discusses a system for assessing the level of digital transformation of industrial enterprises. Objectives. The article aims to analyze the problems of discrepancy between the results of assessing the degree of digitalization of modern enterprises and the real level, as well as the quality of digital transformation of modern business. Methods. For the study, we used the general scientific research methods, namely analysis and synthesis, as well as a systems approach. Results. The article describes methods for assessing the implementation of information technologies at the federal level by government agencies, as well as the problems of assessing the level of digitalization at industrial enterprises. The article presents an original algorithm for the formation of a universal complex indicator taking into account the indicators of both the external and internal environment of the enterprise. Conclusions and Relevance. The justification for the need for digital transformation in industry should be based on objective data that help give an adequate assessment of the level of digitalization of the industry and an individual enterprise. However, the existing models that allow assessing the digital maturity of an enterprise do not take into account the principle of accounting for the costs associated with digital transformation, and do not reliably determine the effectiveness of activities for the implementation of innovations, which can be solved using the presented author-developed algorithm. The results of the study can be used by scientists and specialists involved in the digitalization of information systems in accounting in order to develop their own methods for assessing the level of digital transformation of the enterprise based on the author-developed algorithm.