The article discusses the directions, problems and results of the digital solutions introduction in trading enterprises. The directions of digitalization in trade are designated. It is shown that the introduction of digital solutions directly affects the reduction of costs and sales growth. The introduction of intellectual capital as another type of asset allowed us to expand the list of factors affecting the volume of sales, costs, profitability of a trading enterprise and its value. The features of the intellectual capital formation of a trading company at the stages of the life cycle are considered. Possible positive directions of digitalization impact on the elements of intellectual capital are presented, and the dynamics of the impact of digitalization decisions on the elements of intellectual capital at the stages of the enterprise life cycle is also considered. A technique for evaluating the effectiveness of investments in the intellectual capital of an enterprise is proposed, which is based on a combined assessment of the elements of intellectual capital using the CIV and MVAIC methods, as well as taking into account the stage of the life cycle of a trading enterprise. Criteria for assessing the effectiveness of investing in elements of intellectual capital are proposed.

The financial strategy of the company is one of the most important functional strategies that ensures the formation, efficient distribution and use of financial resources. Analysis and optimization of expenses, as a tool for implementing a financial strategy, allows you to reduce the cost of sales (services) and increase profit margins and, accordingly, increase the amount of financial resources for the development of the company. The article discusses the impact of cost optimization on the financial strategy of the organization and forecasting the main indicators of its activity using the example of the North-West Suburban Passenger Company (hereinafter referred to as JSC “SZPPK”), which carries out passenger rail transportation on the territory of St. Petersburg, in Leningrad, Novgorod, Pskov, Murmansk regions, as well as in the Republic of Karelia. To forecast the main indicators of the company’s activities, such as revenue, cost of sales (services), net profit, and the passenger turnover indicator was used in the article as a factor determining these indicators.