Control Over the Implementation of the Innovative Development Program and Evaluation of Its Efficiency

: 73-80
Lviv Polytechnic National University

The peculiarities of control over the implementation of the innovative development program are analyzed. The use of means of indicative control based on the evaluation of the analysis results of both individual indicators and their groups (time, resource and result) in the process of current control over the emergence of deviations and their prompt correction during the implementation of the innovative development program is scientifically substantiated. General principles of the financial efficiency evaluation of the implemented innovative programs are researched. The analysis procedure of financial efficiency of the innovative development program of the enterprise is suggested, which is based on the assumption that a highly effective innovative program should provide improvement of the financial condition of the enterprise and is carried out in several successive steps: the choice of nomenclature of indicators used for the analysis of the financial condition; formation of the reported data on the results of the implementation of the innovative program; direct carrying out of analytical works; generalization of the results of the analysis. The development method of adjusted forms of financial reporting, based on the business operations of the enterprise and connected with an exclusively innovative activity, is suggested. The problem analysis enables to determine the impact of the implementation results of the innovative development program of the enterprise on the indicators of the financial condition, in contrast to the impact of factors associated with a non-innovative activity, in particular, operating or financial.

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