The relevance of the study is stipulated by the need to increase the in-vestment attractiveness of the real sector of the economy in the context of global changes associated with the new industrial revolution "Industry 4.0". In this regard, the article is aimed at identifying indicators that determine the innovative potential of industrial complex enterprises, identifying factors and criteria for the effective development of industrial enterprises based on the introduction of innovative and digital technologies and increasing the investment attractiveness of high-tech industries. The leading approach to the study of this problem is a systematic and comprehensive analysis of the reasons of technological lag of industrial enterprises and the factors restraining their effective development. As a result, the possibilities of the economy growth at the account of the tools of the industrial investment policy were proved. The materials of the article are of practical value for researchers and specialists involved in the problems of increasing the investment attractiveness and economic efficiency of industrial enterprises in conditions of economy digitalization. The materials of the article are of practical value for researchers and specialists involved in the problems of increasing the investment attractiveness and economic efficiency of industrial enterprises in conditions of digitalization of the economy.
The development of a process approach to cost management in a digital environment has great prospects. Firstly, the use of digital technologies allows for greater accuracy in cost accounting, which is particularly important for enterprises with large production volumes and numerous processes. Secondly, digitization enables the automation of many processes and reduces the human factor in cost management. Thirdly, digital technologies enable faster and more efficient data analysis and decisionmaking based on this data. One promising direction for the development of a process approach to cost management in enterprises is the use of blockchain technologies. Blockchain can provide transparency and security in storing and transmitting information about cost accounting between enterprises and their partners. This can be particularly important in areas where it is important to accurately track the origin and distribution of costs, such as in agriculture or food production. It is also worth noting that the development and use of artificial intelligence and machine learning can improve cost management processes and allow for faster and more accurate data analysis and decision-making. Overall, the development of a process approach to cost management in enterprises in a digital environment will continue, and its successful implementation will enable enterprises to optimize their costs, increase efficiency, and competitiveness in the market.
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