INCENTIVES FOR THE ACTIVATION OF INVESTMENT AND INNOVATIVE ACTIVITY OF THE MODERN ENTERPRISE

И. А. Рябова, И. В. Митрофанова, М. А. Крылова

Abstract


Formulation of the problem: Process of the creation of an efficient national and regional innovative system in Russia is connected with innovative activity of enterprises of various scale taking various niches in the national economic system. The aim of the research: to substantiate the most efficient encouragements of investment and innovative activity of an enterprise. The subject of the research: investment and innovative activity of a middle size enterprise specializing in informational technologies. The methods of the research: the authors of the research on the basis of the dialectical thinking within the comparative analysis used the statistical, analytical and graphical methods, the methods of induction and deduction and also their own calculations. The hypothesis of the research: the algorithm of the assessment of innovation and investment activity of an enterprises should be directed on the identification of weak points of an enterprise and to include the following stages: preliminary, analysis of the most important factors, forecast, analysis of innovative activity, demand analysis, assessment, planning the changes and modernization. The statement of basic materials: the notion and the content of investment and innovation activity of an enterprise from the point of view of the process approach is specified. A number of the interrelated categories (investments, innovations, innovation project and others) is revised. A model of investment and innovation activity of an enterprise comprising all stages of this process and cycle of innovations is suggested. The main tax exemptions for profit tax are systematized. The algorithm of the assessment of investment and innovation activity of an enterprise is developed. The originality and practical significance of the research: the specificity of investment and innovation activity of a modern Russian enterprise is shown. The comparative analysis of its fiscal constituent is made. An original model of the development of investment and innovation activity approved using the example of the LTD “Computer Informational Technologies” is suggested.

Conclusions and perspectives of further research: the author’s measures are directed on the encouragement of the innovation and investment activity of an enterprise which occupies the niche of small and medium sized entrepreneurship in Russia. However for large companies the mentioned recommendations need revision and correction.


Keywords


enterprise; taxes; innovation; investment; model; algorithm; efficiency; modernization

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