Financial evaluation of activities innovatively active enterprise

Батьковский А.М.¹, Кравчук П.В.², Мингалиев К.Н.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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Volume 9, Number 2 (April-June 2019)

Please, cite as:
Batykovskiy A.M., Kravchuk P.V., Mingaliev K.N. Finansovaya otsenka deyatelnosti innovatsionno-aktivnogo predpriyatiya // Voprosy innovatsionnoy ekonomiki. – 2019. – Tom 9. – № 2. – S. 435-448. – doi: 10.18334/vinec.9.2.40775.

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

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