Analysis of financial condition of innovation-active enterprises

Batkovskiy A.M.¹, Kravchuk P.V.², Mingaliev K.N.³, Styazhkin A.N.¹
¹ Центральный научно-исследовательский институт экономики, систем управления и информации (АО «ЦНИИ «Электроника»)
² Научно-испытательный центр «Интелэлектрон»
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 3 (July-September 2019)

Citation:

Indexed in Russian Science Citation Index: https://elibrary.ru/item.asp?id=41263375
Cited: 15 by 07.12.2023

Abstract:
The definition and general characteristics of innovation-active enterprises are given. Various methodological approaches to the analysis of the financial condition of innovation-active enterprises are considered. The complex approach to the assessment of this condition is investigated. The indicators of system assessment, taking into account the specifics of financial activity of innovation-active enterprises. Various characteristics of the main methods implementing an integrated approach to the assessment of the financial condition of enterprises are presented. The approbation of an integrated approach to the analysis of the financial condition of innovation-active enterprises by calculating the probability of bankruptcy of a conventional enterprise of the radio-electronic industry, taking into account the values of the coefficients of assessment of its financial condition, is given. The results of the assessment of the financial condition of enterprises in this industry are presented.

Keywords: methods, analysis, financial condition, innovation-active enterprises

JEL-classification: G00, O12, G30, D04, O3

Highlights:

Исследуется специфика анализа финансового состояния инновационно-активных предприятий. Она требует оценки не только их хозяйственной деятельности, но и финансовых рисков инновационной деятельности. В современных сложных экономических условиях решение данной задачи в рассматриваемой системной постановке является обязательным условием устойчивого развития инновационно-активных предприятий. Теоретические основы исследования базируются на обобщении передового отечественного и зарубежного опыта анализа финансового состояния предприятий, осуществляющих инновационную деятельность, и учете факторов, оказывающих воздействие на ее эффективность. Синтез ряда положений данных теорий, проведенный на основе синергетической методологии, позволил развить отдельные аспекты теории оптимального управления инновационно-активными предприятиями в части анализа их финансового состояния. Результаты исследования рекомендуется применять при разработке программ и планов инновационного развития предприятий, интегрированных структур и отраслей промышленности, а также в процессе регулирования их производственно-хозяйственной деятельности.

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