СтаттяЗовнішня публікація18 січня 2021 р.

INNOVATION AS AN IMPORTANT PRODUCTION FACTOR AND A FACTOR IN INCREASING THE INVESTMENT ATTRACTIVENESS OF THE AGRICULTURAL SECTOR

Надія СтолярчукORCIDYurii KyrylovORCIDIryna SadovskаАндрій БілоченкоORCIDAlina MatviienkoORCID

Анотація

The paper considers the approaches to determination of the main investment attractiveness indicators by the approved methods. It is established that the investment attractiveness of financial statements in the modern world is increasingly dependent on innovative, i.e. intangible assets. It is determined that the main indicators characterizing the investment attractiveness are those of financial stability, business activity, assets, liquidity of assets and profitability. The purpose of the study is to identify the impact of intellectual property on the level of investment attractiveness of financial statements and to improve their balance reporting approaches. The methodology for identifying, evaluating and balancing intellectual property assets has been developed. Its effectiveness is established according to the simulated balance by way of example of the Рlant Production Institute nd. a. V. Ya. Yuryev of National Academy of Agrarian Sciences of Ukraine financial statements.

Класифікація

Домен

Social SciencesLife Sciences

Галузь

Economics, Econometrics and FinanceAgricultural and Biological Sciences

Підгалузь

General Economics, Econometrics and FinanceGeneral Agricultural and Biological SciencesEconomics and Econometrics

Тема

Economic Issues in UkraineAgriculture Market Analysis Ukraine★Economic and Business Development Strategies

Ідентифікатори

DOI: 10.15544/mts.2020.47

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