The article proposes general approaches to the identification and reliable assessment of costs and intangible assets that arise in the enterprise during the commercialization of innovative implementations.It is proven that the investment attractiveness and market value of the enterprise depends on the correct assessment of the assets and costs of the enterprise of the innovative type of development.In order to assess the influence of the cost structure, which reflects the efficiency of innovative activity, on the resulting indicator of the growth rate of equity capital, the activities of 20 industrial enterprises of Ukraine for 2017-2021 were studied.The correlation analysis of the close relationship between these indicators (correlation coefficient 0.22) allowed to conclude that operating leverage does not have a significant impact on the rate of growth of the enterprise's capital.In turn, this indicates insufficient efficiency of the innovative cost management system of the selected enterprises.Another reason is the failure to take into account the amount of intellectual capital when evaluating the total capital, which reflects the formation of internally generated goodwill that appears during the innovative activity of business units.In order to improve the management of innovative activities of enterprises, it is proposed to differentiate innovations by stages of capitalization, which clarifies their identification as objects of managerial influence in the management system.It is concluded that it is necessary to take into account the chain effects from the introduction of a certain type of innovation on all indicators of the business entity's activity.
Labunska et al. (Wed,) studied this question.