In the evolving landscape of digital technology and global economic integration, the pivotal role of electronic business (E-business) in transforming traditional market structures and establishing new commercial paradigms has been increasingly recognized. This study focuses on the appraisal of E-business development amidst ongoing digitalization. Central to the investigation is the formulation of a contemporary information system model for Ebusiness evaluation. The research delineates the essential factors influencing E-business progression and identifies potential improvement areas. The primary subject of this analysis encompasses the modern information and technological systems underpinning electronic business operations. Evidence suggests that the technical state of a fundamental intangible asset, namely the E-commerce website, considerably influences cash flow generation. Notably, site visitors, whether organic, referred, or paid, do not uniformly convert into customers. This study establishes various criteria for the model's construction and introduces a comprehensive metric: an integral coefficient reflecting the website's technical condition, which directly affects visitor-to-customer conversion rates. A novel methodology for assessing internal factors impacting E-business cash flows has been developed. This approach enables the evaluation of an enterprise's technical features and the identification of deficiencies impeding potential sales, using the integral site condition coefficient. This research makes a significant contribution by presenting an innovative information model for E-business assessment in the tourism sector.