Bauer, V. P., Eremin, V. V., Silvestrov, S. N., & Smirnov, V. V. (2019). Economic Modeling of Digital Transformation Processes. Zhurnal Economicheskoj Teorii [Russian Journal of Economic Theory], 16(3), 428-443
The aim of the study is to build a model of digital transformation of the enterprise, including the interrelationships of the digital transformation project with the external and internal environments of the enterprise, the market pricing mechanism, resource allocation processes and finished products. The basis for the development of the model comprises well-known approaches to the digital transformation of an enterprise and the hypothesis that the resource theory of the system organization of the economy is G. B. Kleiner is the most suitable core for the formation of this model. In this paper, well-known resource models are supplemented by factors that take into account the impact of the digital transformation of an enterprise on changes in the cost of resources, finished products, and the dynamics and structure of financial flows of an enterprise. In the future, it is planned to apply the developed model to create universal models of digital transformation of enterprises with different sectoral and regional specifics, allowing to evaluate the impact of digital transformation on the financial performance of enterprises. The developed model can also be applied to the assessment of feasibility and validity of digital transformation of social projects, regional development projects, as well as projects of interregional cooperation, in which the set of financial indicators will is to be expanded to reflect the specifics of the subject area. The authors believe that the model of digital transformation of the enterprise presented in the article can be used for these purposes as a basic one.