Yakovleva Elena Anatolevna – (The St. Petersburg State University of Economics)
Kozlovskaya Era Anatolevna – (Peter the Great St.Petersburg Polytechnic University (SPbPU))
Boyko Yuliya Vladimirovna – (LLC “Accounting and law”)
The analysis of the definitions of the concept of innovative potential of the enterprise (IPE), approaches, methods and objectives of its evaluation. Their shortcomings from positions of compliance to the purposes of an assessment of innovative potential of development of the enterprise are revealed. On the basis of the analysis, a conceptual model of the system of definition, analysis and evaluation of IPE was developed. The necessity of the cost approach to the assessment of IPE as a growth potential is substantiated. As a method of growth potential estimation, the distance method using the criterion of economic added value, as well as factors influencing the value chain is proposed.
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