Особливості вимірювання процесів цифровізації в контексті цілей економічного відновлення: фінансовий аспект

In recent decades, the world economy is subordinated to the processes of digitalization, Ukraine is no exception, which actively stimulates the development of digital technologies and the formation of a modern digital economy. The full-scale war on the territory of Ukraine has led to large-scale destruction in all regions, the infrastructure throughout the territory of the state suffered particular damage, and in the east and south the destruction is present everywhere. The process of de-occupation of the territories of Ukraine is now underway, where the destruction sometimes has catastrophic consequences, so it is critical to find opportunities to use all opportunities for reconstruction. With this in mind, there is an objective need to plan and implement recovery measures aimed at returning all areas of the economy to normal functioning as soon as possible. The use of digitalization to accelerate and improve the efficiency of recovery processes can be a positive experience, as it will allow a more efficient use of all types of resources and ensure the rapid exchange of information in the implementation of recovery processes. The paper formulates the author's definition of the digital economy and digitalization, and proves that the measurement of financial performance of the use of digitalization in the recovery processes can be implemented with the help of these benchmarks. It is also proved that the implementation of digitalization in all spheres of social and economic life is one of the priorities of the state today, as the automation of many processes in public administration and management at the level of economic entities allows more economical use of all types of resources, and especially energy resources. extremely relevant, given the significant destruction of the Ukrainian energy system and infrastructure facilities as a result of Russian enemy attacks.