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Evaluation of the innovative potential of the enterprise based on the cost approach


Yakovleva E.A., Kozlovskaya E.A., Boyko Yu.V.
(about the authors)

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”)

Published in:
Russian Journal of Innovation Economics
– Volume 8, Number 2 (April-June 2018)

JEL classification: L26, O31, O33

Keywords: cost approaches to assessment, distance method, dynamic management capabilities, growth potential, innovative potential of the enterprise, innovative process, market, resource


Citation:
Yakovleva E.A., Kozlovskaya E.A., Boyko Yu.V. (2018). Evaluation of the innovative potential of the enterprise based on the cost approach. Russian Journal of Innovation Economics, 8(2), 267-282. doi: 10.18334/vinec.8.2.39139


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Abstract:

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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