IMPROVING MODERN MODELS FOR ASSESSING CORPORATE FINANCIAL PERFORMANCE IN THE CONDITIONS OF THE DIGITAL ECONOMY

Abstract

This scientific article examines the impact of digital transformation processes on the corporate finance system
and 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 of
enterprises 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 a
system of digital indicators. As a result of the research, the concept of the “Digital Finance Coefficient” is scientifically
substantiated, and an algorithm for its calculation is proposed.
The obtained results have practical significance for optimizing financial management systems in large joint-stock
companies in Uzbekistan. It is scientifically proven that, in a digital environment, assessing financial performance should
not be limited to profit and profitability indicators alone, but should also account for the return on intellectual capital and
technological investments. The study offers practical recommendations aimed at enhancing enterprise competitiveness
within the framework of the national digitalization strategy.