This is an outdated version published on 2021-01-25. Read the most recent version.

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

Authors

  • Heorhii Khioni National Scientific Centre, Institute of Agrarian Economics
  • Nadiia Stoliarchuk National Scientific Centre Institute of Agrarian Economics
  • Yurii Kyrylov Kherson State Agrarian University
  • Iryna Sadovska Lesya Ukrainka Eastern Europen National University
  • Andrii Bilochenko National Scientific Centre «Institute of Agrarian Economics
  • Alina Matviienko National Scientific Centre «Institute of Agrarian Economics

DOI:

https://doi.org/10.15544/mts.2020.47

Keywords:

innovation, book value, asset, exclusive licenses, investment attractiveness, valuation

Abstract

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.

Downloads

Download data is not yet available.

Downloads

Published

2021-01-15 — Updated on 2021-01-25

Versions

How to Cite

Khioni, H., Stoliarchuk, N., Kyrylov , Y., Sadovska, I., Bilochenko, A., & Matviienko, A. (2021). INNOVATION AS AN IMPORTANT PRODUCTION FACTOR AND A FACTOR IN INCREASING THE INVESTMENT ATTRACTIVENESS OF THE AGRICULTURAL SECTOR. Management Theory and Studies for Rural Business and Infrastructure Development, 42(4), 458–465. https://doi.org/10.15544/mts.2020.47 (Original work published January 15, 2021)

Issue

Section

Articles

Most read articles by the same author(s)