Abstract
In foreign literature, a significant number of publications related to the assessment of the impact of open innovation on firm performance, however, is not given specific indicators on which to assess the effectiveness of the use of certain types of open innovation, so the aim is to develop analytical indicators to evaluate the use by enterprises of certain types of open inbound innovation based on the use of public financial reporting data. It proposed to form such indicators when using a new type of economic analysis—analysis of technological renovation of production. It is shown that the efficiency of the use of open incoming innovation in the form of patents, licenses, know-how, software products, which cost in the balance sheet is reflected in the form of intangible assets, it is possible to calculate index-ratio as the ratio of the volume of depreciation of the value of intangible assets to the material volume costs. Accordingly, then the ratio of the total amount of depreciation charges in the costs of production and sales of products to the volume of material costs can be considered a measure of assessing the overall efficiency of using incoming open innovations. To assess the effectiveness of the use of innovative developments in the conduct of energy and/or material saving policies by enterprises, it is proposed to use indicators-coefficients in the form of ratios, respectively, of the volume of energy costs and/or costs of raw materials and materials, including for their individual types, to the volume of depreciation charges for the enterprise as a whole or to their volume in the cost calculation, formed for individual technological production stages and for certain types of manufactured and sold products.
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Zharov, V.S. (2022). Formation of a System of Indicators for Evaluating the Effectiveness of Using Various Types of Technological Innovations. In: Solovev, D.B., Savaley, V.V., Bekker, A.T., Petukhov, V.I. (eds) Proceeding of the International Science and Technology Conference "FarEastСon 2021". Smart Innovation, Systems and Technologies, vol 275. Springer, Singapore. https://doi.org/10.1007/978-981-16-8829-4_50
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