INTEGRAL ASSESSMENT OF ENTERPRISE INFORMATION RESOURCE MANAGEMENT EFFICIENCY IN THE CONTEXT OF DIGITAL TRANSFORMATION
Abstract
Under digital transformation, information resources are progressively acquiring the characteristics of a full-fledged economic asset for an enterprise; however, no established toolkit exists for their integral economic assessment suitable for practical managerial application, since current value-based recognition, accounting, and management practices remain fragmented. This research develops a methodical approach to the holistic economic assessment of an enterprise’s information resource management efficiency and verifies its applicability using real corporate financial data. The methodology combines theoretical generalisation, comparative analysis of accounting standards, and an original integral indexing technique. An integral index of information resource management efficiency is constructed as a weighted aggregation of four normalised groups of indicators: resource-value, cost-investment, performance, and digital maturity. Each sub-index is operationalised through primary indicators derived from financial statements, while aggregation weights are derived by applying the Analytic Hierarchy Process with a verified consistency ratio; robustness is examined through geometric aggregation and sensitivity analysis. Data from Kyivstar PrJSC’s consolidated financial statements for 2024-2025 were used to test the approach empirically. Despite the integral index demonstrating stability between the two periods, a component-wise decomposition reveals a substantial structural transformation: a rise in the resource-value and digital maturity sub-indices offsets a decline in the cost-investment and performance sub-indices, caused by a dilution effect on return on assets following intense merger-and-acquisition activity. The results provide enterprise decision-makers with a replicable, transparent diagnostic toolkit for monitoring the economic effectiveness of information resource management, of practical value for management accounting and controlling systems. An assessment of sector-specific efficiency patterns using the proposed approach is a promising direction for further research, supporting recommendations to enhance enterprise competitiveness under digital transformation.
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