The study presents a digital analysis technique consisting of seven successively implemented blocks, the analytical potential of which allows one to systematically assess the impact of digitalization processes on the regional economy, the readiness to introduce new digital technologies, the degree of innovation activity of economic entities. More than that, this technique allows to determine the presence of deficiencies in the resources that prevent to digital technology. The method of digital analysis can be used to correct the current policy in the field of production modernization, to make management decisions in terms of prospects, and the readiness of transition of individual economic entities to the systemic application of digital technologies, to form data for developing regional modernization programs. The advantage of this methodology is the use of a variety of assessment indicators: quantitative and qualitative, financial and non-financial, sectoral and general economic, absolute and relative, characterizing both the internal and external environment, which allows to reveal obvious and hidden relationships between the processes of digital modernization at the macro and micro levels, unleash the existing potential, and determine the direction of further modernization, identify the current technological state of the economy. The methodological support is built on the basis of individual elements of the "Pattern" method, which makes it possible to identify asymmetry in the digital development of regions and subsequently provide information on the presence of regional competitive advantages for the introduction of digital technologies.

In the conditions of competition for sales markets, manufacturers of products, goods, works and services are trying to reach as many consumers as possible, bring the product to them as quickly as possible and ensure high efficiency of sales channels, while striving to reduce the cost of promotion and sale. The functions related to the organization of sales are performed by economic entities both independently and with the help of intermediary services — retail chains, regional distributors, wholesale dealers, third-party online stores, marketplaces, etc. Each of the selected sales options requires strict and accurate accounting, and is also subject to competent analysis and control of the facts of economic life associated with it. For the purposes of operational management decision-making, the most important task in this context is to create a unified sales information base with the possibility of in-depth detailing of analytical data on sales-related expenses. The subject of the study is the accounting and analytical aspects of the formation of sales expenses of an economic entity, depending on the choice of a sales option: through the creation of separate divisions, the conclusion of contracts with third-party distributors or retail chains.

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Subject. The article considers the digital economy as a process of interaction between the State, economic entities and individuals, in the implementation of production and economic processes, using the electronic technologies that enable to process numerous sources of information, and, on this basis, to make decisions, including those without human participation. Objectives. The study aims at the comprehensive analysis of the region, based on certain key indicators for digitalization, the existing ‘breakthrough’ segments in the economy that can act as drivers of innovative and technological development of the Stavropol Krai. Methods. We employ methods of sociological research, methods and techniques that rest on expert scoring assessment methods, underpin the regime and highlight the features of using SWOT analysis. Results. The detailed analysis of strengths and weaknesses of the development of the Stavropol Krai helped systematize the factors of threats and opportunities for the Krai's development in the transition to the digital economy. Conclusions. The Stavropol Krai has a number of strengths that can neutralize the threats of digital modernization of the region. At the same time, the existing weaknesses and threats create significant barriers to digital transformation and require substantial reduction through the implemented strategies and dedicated programs.

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