Випуск: №12/2, 2019
Doi: https://doi.org/10.37634/efp.2019.12(2).2
У статті розглянуто сучасні погляди науковців на сутність поняття «інновація» та взаємозв`язок з економічним розвитком. Піднято питання нормативно-правого регулювання новацій та інноваційної діяльності а також їх підходів та оцінки на рівні суб’єктів господарювання. Окрему увагу приділено питанню залежності зміни рівня прибутку підприємства після запровадження інновацій і тому, які чинники можуть на це впливати. Запропоновано авторський підхід до змісту інновацій як об’єкта аналізу та аудиту, а також поетапне бачення інноваційного процесу.
Ключові слова : інновація, економічний розвиток, інноваційна діяльність, аналіз, аудит
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