Methodology for evaluating the efficiency of managing the oil company financial flows considering the use of digital technologies.

The paper proposes a methodology for assessing the effectiveness of managing the financial flows of an oil company considering introduction of digital technologies, based on the calculation of the integral indicator of the potential of digital solutions in managing financial flows. A system of indicators for assessing the potential of digital solutions in the management of financial flows in an oil company is proposed, which makes it possible to calculate the integral level of the potential of digital solutions of an oil company by deviating actual indicators from their normative (reference) values. To assess the impact of digital technologies on the efficiency of managing the financial flows of an oil company, a methodology has been developed based on identifying cause-and-effect relationships between indicators of cash flow liquidity, net profitability and the proposed indicators of the level of use of digital technologies, which makes it possible to obtain a final assessment of the effectiveness of the implementation of digital technology as a whole. Approbation of the proposed approaches was carried out on the example of the oil company PJSC Rosneft. According to the results of calculations, the company PJSC NK Rosneft revealed the average potential of digital solutions in managing the company's financial flows. The results obtained make management decisions more justified in terms of introducing digital technologies into the company's financial management activities. [ABSTRACT FROM AUTHOR]