The article defines that the assessment of the state of implementation of the innovative potential of industrial enterprises is carried out at the micro level (within the enterprise, their association, group of enterprises) and at the macro level, which involves a comprehensive assessment of the development and implementation of innovations at the local and regional levels. The authors describe in detail the most common methods of evaluating innovation potential (expert evaluation, index calculation, point evaluation method, financial indicator analysis method, percentage ratio method, graphical method, method of comparing indicators with marginal / permissible / optimal values). The method of integral assessment of innovative potential is determined to be the most acceptable for practical use in the analysis process, considering the combination of the indicators selected for assessment in it into an integral-complex one. The article developed a comprehensive system of indicators for assessing the state of implementation of the innovative potential of industrial enterprises at the micro level and provided a full description of the selected indicators by components of the available set of resources and opportunities for the implementation of innovations. The article deals with the development and implementation of a system of indicators for assessing the state of innovation potential of industrial enterprises. Innovative potential is a critically important factor for ensuring competitiveness and sustainable development of enterprises in modern conditions of globalization and rapid technological progress. The main purpose of the study is to determine the key indicators that allow a comprehensive assessment of the innovative potential of industrial enterprises, taking into account various aspects of their activity. To achieve this goal, the article analyzed the existing methods of evaluating innovation potential and developed an improved system of indicators that takes into account the specifics of the industrial sector. The proposed system of indicators makes it possible to carry out a comprehensive analysis of the state of the innovative potential of industrial enterprises, to identify strengths and weaknesses, as well as to develop recommendations for its improvement. This provides enterprises with the opportunity to more efficiently plan and implement innovative projects, increase their competitiveness and promote sustainable development.