This scientific article examines the impact of digital transformation processes on the corporate finance systemand explores ways to improve modern models for assessing financial performance under digital economic conditions.The main objective of the study is to develop a methodological approach aimed at ensuring financial sustainability ofenterprises by integrating traditional financial indicators with the capabilities of digital technologies.The article provides a comprehensive analysis of Economic Value Added (EVA), the Balanced Scorecard (BSC), and asystem of digital indicators. As a result of the research, the concept of the “Digital Finance Coefficient” is scientificallysubstantiated, and an algorithm for its calculation is proposed.The obtained results have practical significance for optimizing financial management systems in large joint-stockcompanies in Uzbekistan. It is scientifically proven that, in a digital environment, assessing financial performance shouldnot be limited to profit and profitability indicators alone, but should also account for the return on intellectual capital andtechnological investments. The study offers practical recommendations aimed at enhancing enterprise competitivenesswithin the framework of the national digitalization strategy.
| Mualliflar | Jumatova , Gulzar |
|---|---|
| Jurnal | Innovation science and technologiy |
| Nashr sanasi | 2025-09-01 |
| Jild | 1 |
| Son | 9 |
| Til | Ingliz |
| DOI | 10.5281/zenodo.20747579 |
DOI: 10.5281/zenodo.20747579 · Maqolaning asl sahifasi
digital economy, corporate finance, financial performance, assessment models, digital transformation, investments, financial sustainability, innovations, corporate governance, ERP systems, blockchain, artificial intelligence, KPI, EVA, financial management, Uzbekistan’s economy, strategic development, profitability.
This article provides an in-depth analysis of the theoretical and methodological foundations of banking systemdigitalization. It examines the importance of digital transformation in the banking sector, its main…
This study provides a comprehensive analysis of the theoretical and methodological foundations forintegrating digital economy technologies into regional governance systems. It examines the transformation of…
This article reports the results of an original expert survey (N = 53 respondents) designed to assess meso-level (intranational,regional) tourism competitiveness within Uzbekistan. The survey instrument asked…
The transition to a green economy increases the need for effective instruments for assessing andmanaging environmental risks at enterprises. A conceptual framework for improving environmental auditing methodologybased…
This study examines mechanisms for reducing poverty through the development of small businesses andfamily entrepreneurship in the service sector. The service sector plays an important role in increasing household…
This article examines the key methodological directions for developing a national economic developmentstrategy, emphasizing the importance of long-term vision, institutional reforms, macroeconomic stability…
This article examines the development of a logical-linguistic model of the noun category in the Koreanlanguage and the creation of an electronic database of prefixes and affixes attached to nouns. The study…
This article examines the development stages of the green economy in the context of achieving globalsustainability goals. The study analyzes the theoretical foundations of the green economy concept, its evolution, and…
This article examines the theoretical, legal, and institutional foundations of managing state shares in businessentities in Uzbekistan. It analyzes the importance of corporate governance mechanisms in state-owned…
The article investigates the problems of managing the time resources of individual producers in thecraft economy. The author developed a differentiated time management model aimed at eliminating the imbalancebetween…