Evaluating the economic efficiency of investment project for the technological process digitalization of light industry enterprises
<b>Subject.</b> The article considers the development of an algorithm for evaluating the effectiveness of an investment project for the digitalization of light industry enterprises from the perspective of various stakeholders. <b>Objectives.</b> The aim is to evaluate the economic efficiency of an investment project for the digitalization of the technological process of light industry companies from the position of various stakeholders. <b>Methods.</b> We employ the comparative analysis, statistical analysis, the net present value method, the investment analysis, and sensitivity analysis. <b>Results.</b> We review an investment project for digitalization of the technological process of a light industry company, determine the effects that will be obtained during the implementation of the investment project, provide calculations of these effects, and define changes in the labor and material costs of companies. <b>Conclusions.</b> The implementation of an investment project of light industry enterprises will affect two categories of costs: labor and material. The introduction of the technology will reduce time losses in the total amount of labor inputs of one item manufacture, therefore, the production staff will have free time to produce additional items. Material costs will be increased due to the introduction of RFID tags for each unit of products and materials for additional production. The maximum possible reduction of time losses is 50%, taking into account the capacity of OOO Sportego. The implementation of the investment project will be effective in case of reducing losses by at least 15% and not more than 50%.