THE IMPACT OF DIGITAL TRANSFORMATION OF BUSINESS PROCESSES ON THE DEFINITION OF THE ECONOMY AND INCREASING THE COMPETITIVENESS OF ENTERPRISES

Abstract

The article examines the impact of the digital transformation of business processes on the de-shadowing of the economy and the enhancement of enterprise competitiveness in the context of European integration processes. Scientific approaches to interpreting the essence of the concept of a “business process” are generalized, and the main approaches to its definition are systematized. The authors propose their own interpretation of a business process as a structured set of interconnected actions and operations aimed at transforming resources into results that create value for consumers while ensuring transparency, controllability, and management efficiency through the use of digital technologies. An authorial classification of enterprise business processes is substantiated, including value-creation processes, operational support processes, digital transformation processes, transparency and de-shadowing processes, as well as cybersecurity and data protection processes. A conceptual framework illustrating the impact of digital transformation of business processes on the de-shadowing of the economy and the enhancement of enterprise competitiveness has been developed. The framework reflects the interrelationship between business process automation, digital document management, the use of data analytics and artificial intelligence, increased transparency of economic activities, and the formation of competitive advantages. The study analyzes statistical indicators of the development of the digital environment in Ukraine, including the level of enterprise access to the Internet, the use of e-commerce, cloud technologies, ERP and CRM systems, big data analytics, and artificial intelligence technologies. It has been established that the digitalization of business processes contributes to the automation of business operations, increased transparency of financial flows, strengthened control over economic activities, and reduced opportunities for shadow transactions. It is proven that the implementation of modern digital technologies promotes the de-shadowing of economic relations, increases labor productivity, optimizes costs, improves the efficiency of managerial decision-making, and strengthens the competitive position of enterprises. The practical value of the research lies in the possibility of applying the proposed approaches in the development of enterprise digital transformation programs and in the formulation of state policies aimed at digitalization and the de-shadowing of the economy.