Subject. This article examines the essence and content of such concepts as innovation, innovative activity of an industrial enterprise, its key elements and methodological approaches to their assessment. Objectives. The article aims to develop methodological approaches to the assessment of innovative activity of an enterprise on the basis of a system of indicators that comprehensively characterize innovative activity, innovative potential, as well as the effectiveness and efficiency of innovative activity. Methods. For the study, we used analysis and synthesis, a systems approach, indicative design of the analyzed processes, and the methods of detailing and logical generalization. Results. The article presents the author-developed methodological approaches to the comprehensive assessment of innovation activity on the basis of a system of indicators that can help quantitatively and qualitatively assess the innovation potential, trace its changes, innovative activity of the enterprise, outline the areas for improving innovation activity in order to increase the competitiveness and financial stability of the enterprise. The article also proposes a system of indicators for assessing the innovative activity of the enterprise as a whole, the research and development sector, and it recommends indicators of the impact of the results of innovation activity on the enterprise's economy, and for assessing the effectiveness of innovative projects. Conclusions and Relevance. The proposed methodology for assessing innovation activity based on a system of qualitative and quantitative indicators can help better understand innovation processes and related activities and the results obtained, as well as make optimal management decisions, identify and eliminate bottlenecks, find ways of innovative development and thereby increase the competitiveness of Russian enterprises and domestic products. The results of the study can be used in assessing the innovative activity, innovative potential of enterprises, the effectiveness and efficiency of the innovation process, in making optimal management decisions on strategic planning and making managerial decisions in the field of improving the innovation process, in the selection of the most effective innovative projects.
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