Kononenko O. Managing the efficiency and financial and economic sustainability of agri-food enterprises in the context of digitalization

The dissertation is devoted to solving the scientific problem of substantiating the theoretical and applied principles of managing the economic efficiency and financial and economic sustainability of agri-food enterprises in the conditions of digitalization. The work identifies the definitions of "economic efficiency" and "financial and economic sustainability" of enterprises as objects of management. The composition of factors forming economic effects and financial results of agri-food enterprises in the conditions of digital development is determined. Methodological approaches and techniques for assessing and forecasting economic efficiency and monitoring the financial and economic sustainability of enterprises are substantiated. Vectors, trends and benchmarks of changes in the economic efficiency of the main activities of agri-food enterprises are outlined. The impact of digitalization on organizational and managerial processes in the management of the efficiency of enterprises is determined. The structural features of the application of indicators of financial and economic sustainability in the management of the efficiency of agri-food enterprises are identified. The architecture of systems for managing the efficiency of agri-food enterprises is substantiated. The approaches to digitalization of information support for management decisions in the management of economic efficiency of activities are determined. The features of the integration of digital technologies into the management of efficiency and financial and economic sustainability of agri-food enterprises are outlined. The conceptual principles of the formation of the architectonics of systems for managing the economic efficiency of agri-food enterprises are substantiated, which, unlike fragmentary management models, are based on a systemic combination of target, functional, organizational, information and instrumental subsystems with the actualization of the priority of the role of digital channels for collecting, processing and using management information, which allows to increase the consistency of management decisions and their focus on ensuring the financial and economic sustainability of the enterprise. A theoretical formalization of the impact of digitalization on organizational and managerial processes in the management of the efficiency of agri-food enterprises has been carried out, which reveals the transformation of the content and tools of the main managerial functions under the influence of digital technologies with the identification of digitalization as a tool for increasing manageability, transparency, efficiency and effectiveness of economic efficiency and financial and economic sustainability management. A scientific interpretation of the definitions of "economic efficiency" and "financial and economic sustainability" has been developed, which is based on their organic integration in the context of the determining role of the obtained effects for maintaining the parameters of solvency and liquidity, on which financial and economic sustainability is based, as well as identifying signs of manageability and levers of influence at their level. The first section defines the economic efficiency and financial and economic sustainability of enterprises as management objects, identifies the factors of formation of economic effects and financial results of agri-food enterprises in the conditions of digital development, and substantiates methodological approaches and techniques for assessing and forecasting economic efficiency and monitoring financial and economic sustainability of enterprises. The second section outlines the vectors, trends and benchmarks of changes in the economic efficiency of the main activities of agri-food enterprises, provides an assessment of the impact of digitalization on organizational and managerial processes in the management of the efficiency of enterprises, and identifies the structural features of the application of indicators of financial and economic sustainability in the management of the efficiency of agri-food enterprises. The third section substantiates the architecture of performance management systems for agri-food enterprises, defines the role of digitalization of information support for management decisions in the management of economic efficiency, and outlines approaches and procedures for integrating digital technologies into the management of efficiency and financial and economic sustainability of agri-food enterprises.