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This article justifies that the dynamism of the business context provides a high degree of diversity of forms of its functioning, promotes competition in the sphere of development of business models. The study shows that the previous methods of comparative analysis of economical entities lose their practical significance. The reason for this is that the necessary assumption of homogeneity of the business environment for the application of such methods becomes a serious obstacle. Therefore, the study defines analytical approaches and methods for assessing the effectiveness of the implementation of digital solutions, including the heterogeneity of the set of economic entities. So, to take into account the heterogeneity of economic entities, it is proposed to conduct a multiple benchmarking. This approach reflects the current orientation of the development of competition of various business models, allowing alternative options for the functioning of economic entities at the reference level. The study identifies the main stages of the methodology for analyzing the effectiveness of digital solutions based on the adaptation of the mechanism of shell data analysis.