Analytical provision for managing innovation activities within the company considering the interests of stakeholders

Author:

Portna Oksana V.1ORCID,Iershova Natalia Yu.2ORCID,Tereshchenko Dina A.3ORCID,Chaika Tetyana Yu.2ORCID,Dubynskyi George4ORCID

Affiliation:

1. V.N. Karazin Kharkiv National University

2. National Technical University "Kharkiv Polytechnical Institute"

3. Kharkiv National University of Civil Engineering and Architecture

4. Embassy of Ukraine to the USA

Abstract

The article covers the problem of analytical provision for managing innovation activities within a company, taking into account the interests of stakeholders — this is connected with the possibility of ensuring the competitiveness, assessment of innovation activities and choice of innovation strategy. The purpose of the study is to identify the conditions and trends of innovation activities within companies as well as to develop a methodological approach to the evaluation of their innovation activities on the basis of accounting and analytical data considering the interests of stakeholders. The study of the current state and general trends of innovation activities at enterprises was conducted in a logical sequence as follows: 1) the number of innovatively active enterprises, 2) the share of industrial enterprises among the innovatively active enterprises, 3) the estimation of the amount of financing and the level of expenditures on innovations and 4) strategic priority directions of innovation activities that allowed to identify and analyze barriers to the development of an effective innovation policy. This provided an opportunity to develop the structure of analytical provision for the system of managing innovation activities within a company as a logical chain of strategic results for achieving economic success. However, a number of limitations and risks were identified. The assessment of the impact of innovation on the economic, environmental and social efficiency of a manufacturing production process is argued to be based on systematic and structured accounting and analytical information and reflected in non-financial reporting (in particular, the G4 Sustainability Reporting). In view of this, we consider it advisable to supplement the sustainability reporting with the indicators that characterize the effectiveness of innovation management. The results of the study are relevant and useful for large and medium-sized enterprises in the context of ensuring the implementation of an innovation model of development as well as for conducting applied research in the field of business strategies to ensure sustainable company development

Publisher

Research and Innovation Centre Pro-Akademia

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