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Highlights:The object of the research is the activity of the innovation-active enterprise in modern condi-tions, the subject is the financial evaluation of this activity, and the goal is the development of its methodological foundations and tools. In conducting the study, methods of analysis, expert evalua-tion, and economic and mathematical modeling were used. The research methodology is based on the general assumptions of the theory of finance, the theory of efficiency, the theory of economic analysis, the theory of innovative development and the theory of management. A financial assess-ment toolkit has been developed using indicators that take into account the specifics of the innova-tion activities of enterprises. The classification of the considered indicators, their algorithmization and description allowed us to develop a financial assessment toolkit that reflects the specifics of the object being evaluated. The practical feasibility of the developed toolkit is shown on a conditional example of the financial assessment of the activity of an innovation-active enterprise. Practical im-plementation of these results will allow improving the efficiency of innovation-active enterprises and the sustainability of their development.
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, algorithms, financial evaluation, indicators, innovation-active enterprise
JEL-Classification: M11, M21, O32, O33
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