The work is devoted to solving a scientific problem of the development of methodology for improvement of multifunctional computing devices structures, which are the components of complex computer systems. Multifunctional data that are generated, transformed, transmitted, stored, processed and used in modern distributed IoT systems is defined. The use of this data simplifies the operations to be performed. New theoretical and applied bases of evaluation and calculation criteria of structural complexity of the created and applied components of complex distributed computer and cyber physical systems are determined and the existing ones are developed that allowed improving system characteristics of computerized systems components and using them efficiently in cyber physical systems due to the reduction of structural, hardware and time complexity.