Оцінювання вартості інноваційних технологій на підприємствах

Abstract

Дисертацію присвячено вирішенню наукового та прикладного завдання розроблення теоретико-методичних і прикладних засад оцінювання вартості інноваційних технологій підприємств. Розроблено модель оцінювання вартості інноваційних технологій підприємств на засадах використання алгоритму нечіткої логіки. Удосконалено концептуальну модель оцінювання вартості інноваційних технологій підприємств. Удосконалено матричний метод вартісного оцінювання інноваційних технологій підприємств на засадах порівняльного оцінювального підходу та метод оцінювання інноваційних технологій підприємств на засадах витратного оцінювального підходу, який ґрунтується на запропонованих коригувальних економіко-статистичних показниках та коригувальних показниках підприємств. Розвинуто системний підхід до провадження інноваційної діяльності. Уточнено підхід до ціноутворення на інноваційні технології підприємств на засадах співвідношення показників у системі «вартісна оцінка – ціна – прибуток». Диссертация посвящена решению научного и прикладного задания разработки теоретико-методических и прикладных основ оценки стоимости инновационных технологий предприятий. Разработана модель оценки стоимости инновационных технологий предприятий на основе использования алгоритма нечеткой логики. Усовершенствована концептуальная модель оценки стоимости инновационных технологий предприятий. Усовершенствован матричный метод стоимостного оценивания инновационных технологий предприятий на основе сравнительного оценочного подхода и метод оценки инновационных технологий предприятий на основе затратного оценочного подхода, основанного на предложенных корректирующих экономико-статистических показателях и корректирующих показателях предприятий. Развит системный подход к осуществлению инновационной деятельности. Уточнен подход к ценообразованию на инновационные технологии предприятий на основе соотношения показателей в системе «стоимостная оценка – цена – прибыль». The dissertation aims at development of theoretical and methodological and applied frameworks of estimation of innovative technologies of enterprises. The current period of economic development of innovatively active countries indicated significant rates of singularity and processes that have an impact on all types of human activity. The relative predictability of the results of inventive activity and predictability of innovative development, characterized the global economy half a century ago at this time objectively impossible. Reducing the time between breakthrough innovations, including artificial intelligence, cloud and big data base, the development of new approaches to technology generation and other phenomena cause reformatting need not only a vision of the innovation process but also the tools for its implementation. Finding ways to the successful launch of innovative technologies to the market is demanding of time, because the complexity of today's market requests for estimation technology is growing faster than developed appropriate methods for this. Therefore, the integration of Ukraine into the Community technologically advanced countries and declared it an innovative type of development requires a review of existing approaches to evaluating innovative technologies to modern role actualized values they embodied. Evaluation cost is objectively difficult issue, but when it comes to innovative technology, especially with high intellectualization, the evaluators face many challenges as methodological character and institutional. There are many situations related to the valuation of innovative technologies and impossible to describe each of them in particular. However, it is advisable to create a set of formalized approaches that can be operated in different situations. There is a need to develop theoretical and methodological and applied bases for the evaluation of innovative technologies that, unlike those already created, would not only take into account the cost estimation of technologies, but would also provide different implications of such evaluation. In general, the valuation of innovative technologies of enterprises should be an integrated model in a holistic system for managing its innovative development. Of these positions, designated problems is one of the major problems in the plane of domestic business, as is the basis for further innovative development of regions and countries. The above-mentioned aspects confirm the topicality of the chosen area of expertise, its purpose and objectives. The object of the study is the process of estimation of the value of innovative technologies. The subject of research are theoretical and methodological and applied frameworks of estimation of innovative technologies of enterprises. The author has proposed a model for estimation of the value of innovative technologies based on the use of fuzzy logic. The model allows to aggregate a diverse set of factors that determine the components of the consumer value of innovative technology and to determine the level of its impact on the consumer cost of technology. The model is based on the ratio of revenue, cost and comparative valuation approaches and is the basis for setting corrective indicators to refine the cost of evaluating innovative technologies depending on the market situation. The author has improved the conceptual model of estimation of the value of innovative technologies of enterprises. The model is based on the modern role and forms of value discovery that intellectualizes technologies and determines their innovativeness. It allows to determine the parameters of the intrinsic value of intangible assets in the structure of technologies, due to the current market phenomena and trends, takes into account not only the results from the commercialization of technologies, but also the prediction of the effects caused by them (spillover, synergy, convergence, multiplication of valuation, etc.) prospects. The method is characterized by a higher degree of flexibility to take into account and / or adjust the factors of the market environment impact on technology at a particular point in time, which will contribute to the efficiency and timeliness of pricing. The author has improved the method of estimation of innovative technologies of enterprises on the basis of the cost estimation approach, which is based on the proposed corrective economic-statistical indicators and corrective indicators of enterprises. This makes it possible to clarify the magnitude of the economic cost elements in the cost of innovative technology. The author has developed a systematic approach to innovation activity development, which consists in substantiation of correlation of stages of innovative activity with systems of strategic knowledge of the current model of innovation process. This approach gives an understanding of the stages of innovation as separate systems of strategic knowledge, which are integrated with other systems that receive knowledge, are processed and come to the next level of knowledge. The author has developed an approach to pricing for innovative technologies of enterprises has been developed based on the ratio of indicators in the system of value estimation - price - profit, which allows to predict the optimal profit for the enterprise from the commercialization of innovative technology on the basis of a reasonable choice of the method of determining the valuation method and method. This method makes it possible to justify management decisions on conducting business operations with innovative technologies of enterprises and the like. The practical significance of the obtained results is to develop a model for evaluating the cost of innovative technologies of enterprises based on the use of the fuzzy logic algorithm; improvement of the matrix method of cost estimation of innovative technologies of enterprises on the basis of comparative valuation approach; improvement of the method of evaluation of innovative technologies of enterprises on the basis of cost estimation approach; development of an approach to pricing for innovative technologies of enterprises based on the ratio of indicators in the system of "cost – price – profit".