The digital ruble in the context of global trends in financial digitalization: transformation of the paradigm of value-oriented enterprise management

the article explores the phenomenon of central bank digital currencies as a driver of corporate governance transformation. Based on an analysis of global experience in implementing central bank digital currencies and the specifics of the digital ruble project, the author substantiates the process of transitioning value-based management to a qualitatively new level. The digital ruble, with its attributes of programmability, instantness, and transparency, evolves from a payment instrument to a strategic asset that reconfigures the processes of generating cash flows, managing risks, and optimizing capital costs. The research methodology includes a comparative analysis, a systematic approach, and predictive modeling, as well as a comparative analysis of global cases of the introduction of central bank digital currencies (central bank digital currencies). The result of the work is a conceptual model for integrating the digital ruble into key components of value-based management, revealing the potential to increase the fundamental value of the enterprise.

digital ruble, digital currency of the central bank, value-based management, cash flow, smart contract, programmable finance, fundamental value of an enterprise, liquidity management