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Journal of Education, Health and Sport

Toolkit for evaluating the effectiveness of digital transformation of business models
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Toolkit for evaluating the effectiveness of digital transformation of business models

Authors

  • I. Lomachynska Odesa I. I. Mechnikov National University
  • A. Skoruk Odesa I. I. Mechnikov National University
  • R. Liventsov Odesa I. I. Mechnikov National University

DOI:

https://doi.org/10.12775/JEHS.2026.88.69946

Keywords

digital technologies, digital readiness, comprehensive digital readiness index, digital transformation, digital maturity, digital return on investment, business model

Abstract

The article proposes an integral indicator of the digital readiness of the business model, the structure of which is based on a combination of four key sub-indices: technological development, competence, process and customer experience. On the basis of the proposed approach, a matrix of levels of digital maturity was formed, which allows identifying the current state of the enterprise and determining the strategic directions of digital transformation. A cyclical model of the formation of a digital strategy for the transformation of the business model has been developed, which ensures the consistency and continuity of digital changes. A methodical approach to evaluating the effectiveness of digital transformation has been improved by proposing a modified indicator of digital return on investment, which takes into account both direct economic and strategic effects of digitalization. A scenario forecast of the development of the business model depending on the pace of implementation of digital transformation has been developed, which includes optimistic, realistic and pessimistic options. For each of the scenarios, the expected results of digital changes are determined and practical recommendations are provided to increase the effectiveness of digital strategy implementation.

References

1. Lomachynska, I. A., Voitsekhovska, A. O., Astratenko, D. K., Suprunenko, M. D. (2024). Transformation of business strategies in the digital economy: international experience and prospects. Odesa National University Herald. Economy, vol. 29, issue 4(102), 99-105. DOI: https://doi.org/10.32782/2304-0920/4-102-16

2. Lomachynska, I., Voitsekhovska, A. Sarkysian, M. (2025). Dynamics of digital transformation of Ukraine: main trends and impact on the national economy. Actual Problems of Regional Economy Development, no. 21(2), 267-280. DOI: 10.15330/apred.2.21.267-280

3. Zinyuk, M. (2021). Evaluation of the effectiveness of digital business transformation. Economy and society, no. 29. Available at: https://doi.org/10.32782/2524-0072/2021-29-57

4. Lysenko, S. (2025). Evaluation of the effectiveness of digital transformation in the management of business processes of agro-industrial enterprises. Business Navigator, no. 6(83), 367-372. DOI: 10.32782/business-navigator.83-60

5. IBM (2025). The enterprise in 2030. IBM Institute for Business Value. Available at: https://www.ibm.com/thought-leadership/institute-business-value/en-us/report/enterprise-2030

6. Gartner (2025). Gartner Identifies the Top Strategic Technology Trends for 2026. Gartner. Available at: https://www.gartner.com/en/newsroom/press-releases/2025-10-20-gartner-identifies-the-top-strategic-technology-trends-for-2026

7. Deloitte (2025). Tech Trends 2026. Available at: https://www.deloitte.com/us/en/insights/topics/technology-management/tech-trends.html

8. Cabinet of Ministers of Ukraine (2025). On approval of the Strategy for the Digital Development of Innovative Activity of Ukraine for the period until 2030 and approval of the operational plan of measures for its implementation in 2025-2027. №1351-2024-р, valid. Current version on July 14, 2025, on the basis – 704-2025-р. Available at: https://zakon.rada.gov.ua/laws/show/1351-2024-%D1%80#ext

9. Ministry of Digital Transformation of Ukraine (2025). How Ukraine will develop AI by 2030 – draft strategy presented. Available at: https://thedigital.gov.ua/news/technologies/iak-ukrayina-rozvyvatyme-shi-do-2030-roku-prezentuvaly-proyekt-stratehiyi

10. Deloitte (2025). Deloitte Digital Maturity Index 2025. Available at: https://www.deloitte.com/de/de/issues/growth-competition/digital-maturity-index.html

11. BCG (2021). The Leaders’ Path to Digital Value. Available at: https://www.bcg.com/publications/2021/digital-acceleration-index

12. TM Forum (2025). Digital Maturity Model v5.0.0 (GB997A). Available at: https://www.tmforum.org/resources/guidebook/digital-maturity-model-v5-0-0-gb997a/

13. OECD (2022). Digital Transformation Maturity Model. Available at: https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/tax-administration/digital-transformation-maturity-model.pdf

14. Business. Diia. (2026). Digital Maturity Matrix. Available at: https://business.diia.gov.ua/initiative/national-program-for-digital-maturity

Journal of Education, Health and Sport

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Published

2026-02-26

How to Cite

1.
LOMACHYNSKA, I., SKORUK, A. and LIVENTSOV, R. Toolkit for evaluating the effectiveness of digital transformation of business models. Journal of Education, Health and Sport. Online. 26 February 2026. Vol. 88, p. 69946. [Accessed 26 March 2026]. DOI 10.12775/JEHS.2026.88.69946.
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Issue

Vol. 88 (2026)

Section

Socio-Economic Geography and Spatial Management

License

Copyright (c) 2026 I. Lomachynska, A. Skoruk, R. Liventsov

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

The periodical offers access to content in the Open Access system under the Creative Commons Attribution-NonCommercial-ShareAlike 4.0

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