ЦИФРОВОЙ СЛЕД ФИНАНСОВЫХ ПРОЦЕССОВ ПРОМЫШЛЕННОГО ПРЕДПРИЯТИЯ КАК АНАЛИТИЧЕСКАЯ ОСНОВА ОЦЕНКИ ЦИФРОВОЙ ЗРЕЛОСТИ

Abstract:
This paper proposes a conceptual approach to assessing the digital maturity of financial processes within an industrial enterprise, based on the digital trace generated in corporate information systems. The relevance of this study stems from the fact that, in the context of the digital transformation of the industrial sector, enterprise sustainability and competitiveness depend not merely on the presence of ERP systems, electronic document management, and analytical platforms, but on how deeply these tools are embedded into the actual execution of financial processes. However, prevailing approaches to assessing digital maturity often rely on self-assessments, expert evaluations, and infrastructural indicators. This compromises the objectivity of the results and fails to provide a true picture of the actual quality of the enterprise’s financial processes. The objective of this research is to develop a methodological toolkit for assessing the digital maturity of an industrial enterprise’s financial processes using digital trace data. The methodological framework includes systems analysis, a process-oriented approach, a comparative analysis of digital maturity models, principles of process mining, and conceptual modeling of a metrics system. As a result, the paper proposes an original definition of the financial process digital trace, develops an algorithm for transforming it into a digital maturity profile, and justifies a five-dimensional evaluation system (automation level, process conformance, temporal maturity, data quality, and control maturity). The scientific novelty of this work lies in shifting the focus of digital maturity assessment from evaluating digital infrastructure to evaluating the actual execution of financial processes. The practical significance of the proposed approach lies in its potential application for identifying bottlenecks within the enterprise’s financial circuit, enhancing the quality of internal control, and substantiating vectors for digital transformation. The limitations of this study stem from its conceptual nature and the need for subsequent empirical validation of the model using data from real enterprises.