乌克兰创新活跃企业盈利能力评估

Y. Horiashchenko
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摘要

本文提出了一种评估乌克兰创新活跃企业盈利能力的方法。由于会计利润并不是创新发展的一个质的特征,因此对企业实际年利润的评价采用经济增加值(经济利润)这一指标是有争议的。在本研究的背景下,一个重要的评论是创新发展的评估,更具体地说,企业的创新活动-在乌克兰战争之前的一个相对稳定的经济时期。因为很明显,只有在相对稳定的经济环境中,才有可能恢复到以前的指标并超越它们。显而易见的是,产品附加值的增加可以通过减少中间消费的数量来实现,在改进一体化进程的帮助下,在创造产品附加值链,更新生产资产,企业的可扩展性,提高乌克兰企业的技术和技术设备水平。提出了关于评估乌克兰创新活跃企业商业价值的一般制度的建议。本研究旨在概述乌克兰创新活跃企业发展的主要前景。强调在分析创新活动与经济效率指标的相互影响时,应采用经济增加值、市场增加值、管理增加值等较为累进的利润指标,形成均衡的指标体系。
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ASSESSMENT OF THE PROFITABILITY OF INNOVATIVELY ACTIVE ENTERPRISES OF UKRAINE
The article proposes a methodology for assessing the profitability of innovatively active enterprises of Ukraine. The evaluation of the actual annual profit of the business using the indicator of economic added value (economic profit) is argued, since the accounting profit is not a qualitative characteristic of innovative development. An important remark in the context of this study is the assessment of innovative development, more specifically, the innovative activity of enterprises – in a relatively stable economic time that preceded the war in Ukraine. Because it is clear that a return to the previous indicators and surpassing them is possible only in a relatively stable economic environment. It remains obvious that the increase in the added value of products can be achieved by reducing the volume of intermediate consumption, with the help of improving integration processes, in the creation of chains of added value of products, renewal of production assets, scalability of enterprises, increasing the level of technical and technological equipment of Ukrainian enterprises. Proposals have been made regarding the general system of assessing the business value of innovatively active enterprises of Ukraine. This study is designed to outline the main prospects for the development of innovatively active enterprises of Ukraine. It is emphasized that for the analysis of the mutual influence of innovative activity and indicators of economic efficiency, it is worth applying more progressive indicators for profit, such as economic added value, market added value, managerial added value, a balanced system of indicators.
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