The article is devoted to the study of the innovative potential of the enterprise, in particular, the conceptual and categorical apparatus and the development of the economic-mathematical evaluation model. The work analyzes the essence and components of innovative potential, which include financial, organizational, personnel, technical and technological, and intellectual resources. It was established that the innovative potential of the enterprise is a resource that not only determines its possibilities for creating innovations, but also requires a complex approach to management to ensure long-term development. Particular attention is paid to the definition of innovation potential through the prism of its influence on the development and implementation of innovations that allow enterprises to achieve competitive advantages and ensure sustainable development in the conditions of a changing market environment. It was determined that the innovative potential of the enterprise is a set of tangible and intangible resources that ensure the ability of the organization to develop and implement new products, processes and services. It has been established that innovative potential is an important element for achieving the strategic goals of the enterprise, developing and maintaining competitive advantages in the market. It was found that the main factors affecting the innovative potential of the enterprise are the presence of highly qualified personnel, the development of intellectual capital, the ability to implement the latest technologies and established partnership relations with external business entities. The article examines the methods of evaluating innovation potential using economic and mathematical models that allow determining the effectiveness of using available resources and identifying potential opportunities for their development. It has been established that an important aspect of the management of innovation potential is the availability of sufficient funding for the implementation of innovations, as well as the creation of an innovative climate in the organization. As part of the study, a model for determining the level of innovation potential was proposed by analyzing the financial resources of the business entity for their availability to cover current costs and the formation of reserves to ensure innovative activity.
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