METHODOLOGY FOR ASSESSING THE ECONOMIC EFFICIENCY OF THE DIGITAL TRANSFORMATION OF THE SALES ACTIVITIES OF REGIONAL RETAIL CHAINS

  • V.E. Preys Saint Petersburg Electrotechnical University "LETI", Saint Petersburg, Russia
  • Yu.I. Mikhaylov Saint Petersburg Electrotechnical University "LETI", Saint Petersburg, Russia
DOI: https://doi.org/10.34680/BENEFICIUM.2026.2(59).15-23

Abstract

The paper examines an approach to assessing the economic efficiency of digital transformation in the sales activities of regional fast-moving consumer goods (FMCG) retail chains. The proposed methodology combines investment appraisal tools with an assessment of the managerial maturity of digital initiatives. The financial component is based on a structured decomposition of cash flows generated through reduced product losses, improved gross margins, labor cost optimization, and faster inventory turnover. This structure makes it possible to identify the main sources of value creation and evaluate the contribution of individual drivers. The organizational dimension of digital transformation is captured through an integral index that reflects the level of channel digitalization, operational adaptability, changes in margin performance, and transformation-related costs. Such an approach allows the analysis to go beyond financial outcomes and consider the extent to which digital changes are embedded in management practices. The proposed economic and mathematical model is designed to compare alternative projects using a dual criterion: net present value and the integral digital transformation index. This expands the analytical framework of investment decision-making by incorporating both financial performance and the quality of implemented changes. The methodology is tested on data from a regional retail chain, demonstrating its practical applicability. The results indicate a positive economic effect and support the use of the proposed approach for evaluating and selecting digital transformation projects in the retail sector.

Keywords: gross margin, discounted cash flow, integral index of digital transformation, inventory turnover, regional retail network, managerial adaptability, digital transformation, economic- mathematical model, economic efficiency, net present value

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Информация об авторах 

Вячеслав Евгеньевич Прейс – аспирант, Санкт-Петербургский государственный электротехнический университет «ЛЭТИ» им. В.И. Ульянова (Ленина), Санкт-Петербург, Россия. E-mail: prejs.v@yandex.ru. ORCID 0009-0002-9774-6513

Юрий Иванович Михайлов – д-р экон. наук, профессор; профессор, Санкт-Петербургский государственный электротехнический университет «ЛЭТИ» им. В.И. Ульянова (Ленина), Санкт-Петербург, Россия. E-mail: yimikhaylov@etu.ru. SPIN РИНЦ 6939-5296. ORCID 0000-0003-3966-5395. Scopus Author 57204937185

For citation: Preys V.E., Mikhaylov Yu.I. Methodology for Assessing the Economic Efficiency of the Digital Transformation of      the Sales Activities of Regional Retail Chains // BENEFICIUM. 2026. Vol. 2(59). Pp. 15-23. (In Russ.). DOI: 10.34680/BENEFICIUM.2026.2(59).15-23

Published
2026-06-05
Issue
No 2 (2026)
Section
DEVELOPMENT OF BUSINESS STRUCTURES