Criteria assessment of the use of end-to-end technologies for the formation of a financial mechanism for digitalization of the turnover of intangible assets of the enterprise

Issue № 7, 2023, article № 5, pages 45-53

Section: Digitalization in agrarian and industrial complex

Language: Russian

Original language title: КРИТЕРИАЛЬНАЯ ОЦЕНКА ПРИМЕНЕНИЯ СКВОЗНЫХ ТЕХНОЛОГИЙ ДЛЯ ФОРМИРОВАНИЯ ФИНАНСОВОГО МЕХАНИЗМА ЦИФРОВИЗАЦИИ ОБОРОТА НЕМАТЕРИАЛЬНЫХ АКТИВОВ ПРЕДПРИЯТИЯ

Keywords: END-TO-END TECHNOLOGIES, INTANGIBLE ASSETS, DIGITALIZATION, DIGITAL ECONOMY, DIGITAL TRANSFORMATION, CRITERIA FOR CHOOSING THE OPTIMAL SOLUTION

Abstract: End-to-end digital technologies are the technological essence of digital intellectual assets involved in their financial turnover. At the same time, digital intellectual assets in the format of intangible assets that bring economic benefits from their use for a long time are of the greatest interest. It is they who fix the result of the application of end-to-end technology in the form of a separate asset involved in the digital transformation of the economy. Creating a digital intellectual asset based on end-to-end technologies is a rather non-trivial task, since it occurs in conditions of high uncertainty of the external environment. In this regard, the task of finding a decision support mechanism for choosing the best available technology for creating a digital intangible asset and determining the criteria for such a choice becomes urgent. This article proposes a two-level mechanism for selecting criteria for determining the best end-to-end technology (NST) to create a digital intellectual asset (CIA). In order to determine the potential for the use of end-to-end technologies, an assessment methodology was developed for the creation of intangible assets, which made it possible to identify the intersections of intangible assets and end-to-end technologies, which are potential growth points for promising digital intellectual assets of a new technological order. To create a financial mechanism for selecting the most effective end-to-end technologies, key criteria and a model for selecting the best technologies based on the provisions of game theory were proposed. The proposed tool can be used in the tasks of heuristic search and decision-making when creating digital intangible assets based on end-to-end technologies.

Authors: Kalinin Aleksandr Rostislavovich, Lemishchenko Olga Aleksandrovna