TRANSFORMATION OF THE INDICATORS OF THE EFFICIENCY OF THE USE OF THE MEANS OF LABOR OF THE ENTERPRISE IN THE CONDITIONS OF DIGITALIZATION
He actualization of the problem of transformation of indicators of the efficiency of the use of the means of labor of the enterprise is due to the fact that in the conditions of digitalization, the composition of resources is changing, and the information needs for assessing the effectiveness of their use are changing. Changes in the composition of resources are associated with an increasing role of intangible assets and intellectual human capital in the functioning of the enterprise. The impact of digital technologies is obvious, but what this impact will be is an open question. In the course of the study, we put forward hypotheses, the content of which is intended to reveal the main directions of the influence of digitalization in the enterprise. Digital technologies will lead to an increase in the efficiency of the use of labor tools, as well as cause changes in the composition and efficiency of the use of enterprise resources, and accordingly, there will be a need for new methods for evaluating the efficiency of resource use. To confirm and verify the hypotheses put forward, data from the accounting and financial statements of the companies under study, as well as data from the state information resource of accounting (financial) statements (resource of the AFS) and the federal state Statistics Service were used. As a result of the conducted research, we have obtained the following conclusions. Digitalization has an impact not only on the result of the use of resources, but also on their composition. As a result of changes in the composition of resources, there is a need for new tools for evaluating the efficiency of resource use. The analysis of the set of indicators for evaluating the effectiveness of the use of the digital property complex (hereinafter referred to as the DPC) showed that the introduction of digital technologies increases the efficiency of the use of the enterprise's labor resources, namely fixed assets and intangible assets. The obtained conclusions, according to the authors, can serve to improve the information analytical support of enterprise resource management. The research conducted in this article is intended for managers of enterprises and specialists who are engaged in resource provision at enterprises.