Özet:

The article covers theoretical aspects of the necessity of information technologies’ introduction and development at the enterprise. There was substantiated the importance of the introduction of modern information technologies and their influence on the effective activity of the enterprise. There were generalized the conditions and consequences of technologies introduction, the main trends of IT development at enterprises, and possibilities of modern technologies use. The composite analysis of the methods for assessing the efficiency of information technology use conducted made it possible to compile the methods into three groups (methods of financial analysis, methods of qualitative analysis, methods of predictive analysis) and to distinguish their characteristics and possibilities of use. There were considered the most popular structural modules of the corporate information and technological system (CIS) in the world. There was the generalized structural composition of the ERP-system with MRP, SRM, CRM, and CSRM modules. There were determined the main characteristics of IT systems, advantages and disadvantages of integrated CRM modules – customer relationship management system, BI data analysis systems (SAP, Microsoft Dynamics AX, Oracle BI systems), communication management system with SRM providers; 1C: Enterprise 8 – system of bookkeeping and management accounting use and the possibility of their association in CIS as: CSRP Enterprise Resource Planning System (Customer Synchronized Resource Planning). Resource planning technologies are functionally related in such a system, modules of CRM strategies are integrated, interaction with buyers and customers and bookkeeping analysis and accounting are synchronized. The method of economic efficiency determination with the improvement of calculation algorithm is proposed. The main stages of assessing the effectiveness of IT introduction and application at the enterprise can be summarized in three stages: preparation – analysis and assessment of the technology selection; introduction – analysis and assessment of direct costs and substantiation of expediency; implementation – assessment of economic efficiency of application and calculation of intellectual depreciation and possible stepwise modernization of information technology in future. The multiplicity of introduction goals and sources of IT payback requires a differentiated approach to the determination of the criteria for their effectiveness assessment. There was developed an algorithm of determination of the economic efficiency of IT introduction in the activity of the enterprise. The traditional way of profit assessing from the IT introduction does not ensure full consideration of qualitative and strategic efficiency, therefore, it requires additional use of predictive methods that allow supplementing quantitative calculations. The author proposed to calculate the efficiency of introduction, modernization, and use of IT projects, use of scenarios analysis methods, which include the Black-Scholes model and the binomial model for calculating the effectiveness of real options. The author considers the application of the Black-Scholes-Merton model to be the most expedient because, in contrast to the binomial one, it is easier to use but allows obtaining a result with minimal errors, without significant time costs close to the definitions of the binomial model. The use of such a model has already proven effective not only when calculating the effectiveness of real options, but there are also positive results of the study when using them in other areas of analysis. We consider it economically feasible to use methods determined by the author to assess economic efficiency of IT use.

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