title: Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° Ð¼ÐµÑÐ¾Ð´Ð¸ÐºÐ¸ Ð¾ÑÐµÐ½ÐºÐ¸ Ð¸Ð½Ð½Ð¾Ð²Ð°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ Ð°ÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ ÑÐ½ÐµÑÐ³Ð¾Ð¼Ð°ÑÐ¸Ð½Ð¾ÑÑÑÐ¾Ð¸ÑÐµÐ»ÑÐ½Ð¾Ð³Ð¾ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Development of a methodology for assessing the innovative activity of a power engineering enterprise
Creators: name: ÐÑÑÐºÐ°, ÐÐ¾Ð»Ð¸Ð½Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2022
Subjects: Ð­Ð½ÐµÑÐ³Ð¾Ð¼Ð°ÑÐ¸Ð½Ð¾ÑÑÑÐ¾ÐµÐ½Ð¸Ðµ
Ð¸Ð½Ð½Ð¾Ð²Ð°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ Ð°ÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ
Ð¸Ð½Ð½Ð¾Ð²Ð°ÑÐ¸Ð¾Ð½Ð½ÑÐ¹ Ð¿Ð¾ÑÐµÐ½ÑÐ¸Ð°Ð»
Ð¾ÑÐµÐ½ÐºÐ°
Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ°Ñ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð°Ñ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÑ
Ð½Ð°ÑÐºÐ¾ÐµÐ¼ÐºÐ¾ÑÑÑ
ÑÐµÐ³ÑÐµÑÑÐ¸Ð¾Ð½Ð½ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð·
innovative activity
innovative potential
evaluation
accounting financial statements
knowledge intensity
regression analysis

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description: The topic of the final qualifying work: Â«Development of a methodology for assessing the innovative activity of a power engineering enterpriseÂ». The subject of the study is a methodology for assessing the innovative activity of an energy machineâbuilding enterprise. The purpose of this study is to form the theoretical foundations and develop a methodology for assessing the innovative activity of an energy machine-building enterprise. The following research methods were used: review, analysis, synthesis, regression analysis. The paper analyzed various approaches to the assessment of innovation activity. These approaches were transformed to the specifics of the energy engineering industry, calculations were carried out based on accounting financial statements of LLC Â«IC Â«Gas Turbine TechnologiesÂ» and JSC Â«Power MachinesÂ». These enterprises were selected as industry leaders from various aspects: research activities and large-scale economic activities. As a result, a graphical model was developed reflecting the conceptual meaning of the concept of Â«innovation activityÂ», considering the elements of innovation potential, and the problems of the current provisions of PBU 17/02 and IAS 38 Â«Intangible assetsÂ» from the point of view of accounting for the costs of research and development as part of innovation activity were identified. The conclusion was made about the high relationship between innovation activity and potential, the current problems in approaches to the integrated assessment of these concepts were studied, a vector for further expansion of the study was determined. The obtained research results make a theoretical contribution to the scientific discourse regarding approaches to the interpretation and analysis of Â«innovation activityÂ» and can also be applied in the practical field in management accounting when making strategic decisions regarding the expansion of innovative activity of the enterprise.