SUBSTANTIATION OF INFORMATION BASE FOR EVALUATING INNOVATIVE CAPACITY OF AN ENTERPRISE
Journal Title: Економіка транспортного комплексу - Year 2017, Vol 30, Issue
Abstract
In the article the composition of factors, which are the basis for the evaluation of innovative ca-pacity of an enterprise has been analyzed. In particular, it is pointed out that the key factor in this composition is enterprise’s endowment of financial and economic resources and the main source of its analysis is financial statements. The information contained in the financial statements drawn up in accordance with the requirements of current legislation, is not entirely in line with the goals of innovative capacity analysis. The article contains a number of recommendations that give a pos-sibility to refine and expand information scope of the financial statements in order to evaluate in-novative capacity of an enterprise.
Authors and Affiliations
V. VERBYTSKA
Keywords
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- EP ID EP287130
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