Financial evaluation of activities innovatively active enterprise

Batkovskiy A.M.¹, Kravchuk P.V.², Mingaliev K.N.³
¹ Центральный научно-исследовательский институт экономики, систем управления и информации (АО «ЦНИИ «Электроника»)
² АО «Научно-испытательный центр «Интелэлектрон», Russia
³ Финансовый университет при Правительстве Российской Федерации, Russia

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Journal paper

Russian Journal of Innovation Economics ^{(РИНЦ, ВАК)}
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Volume 9, Number 2 (April-June 2019)

Citation:

Indexed in Russian Science Citation Index: https://elibrary.ru/item.asp?id=39206993
Cited: 9 by 07.12.2023

Abstract:
The definition and general description of the concept of “financial condition” in relation to the assessment of the activity of an innovation-active enterprise are given. The relationship of the financial condition of the enterprise with the level of its investment and economic attractiveness is shown. The main goal and content of the assessment of the financial performance of an innovatively active enterprise are determined. The author suggests a classification of the main financial indicators used in analyzing the activities of an innovation-active enterprise. The given indicators are considered, their role, value and interrelations in the process of financial assessment of activity are revealed. Approbation of the proposed analysis tools was conducted on a conditional example of assessing the financial performance of one of the innovatively active enterprises. The possibility of the implementation of this tool in the development of management decisions governing the development of an innovative enterprise is substantiated

Keywords: activity, indicators, innovation-active enterprise, financial evaluation, algorithms

JEL-classification: M11, O33, O32, M21

Highlights:

Объектом исследования является деятельность инновационно-активного предприятия в современных условиях, предметом – финансовая оценка данной деятельности, а целью – развитие ее методических основ и инструментальных средств. При проведении исследования использованы методы анализа, экспертной оценки и экономико-математического моделирования. Методология исследования основывается на общих положениях теории финансов, теории эффективности, теории экономического анализа, теории инновационного развития и теории управления. Разработан инструментарий финансовой оценки с применением показателей, которые учитывают специфику инновационной деятельности предприятий. Проведенная классификация рассматриваемых показателей, их алгоритмизация и описание позволили разработать инструментарий финансовой оценки, отражающий специфику оцениваемого объекта. Практическая реализуемость разработанного инструментария показана на условном примере финансовой оценки деятельности инновационно-активного предприятия. Практическая реализация данных результатов позволит повысить эффективность деятельности инновационно-активных предприятий и устойчивость их развития.

References:

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