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A System of Performance Indicators for IT Enterprises
Ogrenych D. F.

Ogrenych, Dmytro F. (2025) “A System of Performance Indicators for IT Enterprises.” Business Inform 10:262–273.
https://doi.org/10.32983/2222-4459-2025-10-262-273

Section: Economics of Enterprise

Article is written in Ukrainian
Downloads/views: 12

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UDC 338.45:004

Abstract:
The aim of the article is to develop a system of performance indicators for IT enterprises, taking into account the specifics of the IT sector, which is characterized by rapid technological changes, the significant role of intangible assets, and human capital. The study analyzes approaches to determining economic efficiency based on comparing performance (result) indicators with resources (costs) and substantiates the need to adapt them to the particularities of the IT business. Four key groups of performance indicators are identified: revenue, profit, competitiveness, and innovativeness, which collectively reflect the financial results, market positions, and technological development of IT enterprises. Groups of resources and costs are systematized – material-technical, material-raw, labor, intangible, and financial – and their indicators are divided into cost and resource indicators. A classification of performance indicators has been developed, taking into account the type of performance, type of resource, direct or inverse relationship with efficiency, as well as the type of costs. The distinction between performance and coordination indicators has been substantiated: the former characterize the effectiveness of resource use, while the latter represent the efficiency comparison between different enterprises. The proposed system of indicators enables a comprehensive evaluation of the performance of IT enterprises, considering both classical economic principles and industry-specific characteristics. The research results can be used to improve IT companies’ performance management systems, optimize costs, support managerial decision-making, and enhance the investment attractiveness of enterprises in the sector. A direction for further research is the development of a methodological instrumentarium for the practical application of the performance indicator system in the IT sector.

Keywords: efficiency, IT enterprises, performance and outcome indicators, resource and cost indicators, profitability, profit-making.

Tabl.: 2. Bibl.: 13.

Ogrenych Dmytro F. – Postgraduate Student, Department of Enterprise Economics and Organization of Business Activity, Odesa National Economic University (8 Preobrazhenska Str., Odesa, 65082, Ukraine)
Email: [email protected]

List of references in article

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