Parshikov D.M.

Purpose. To study the methods and models for assessing the innovative potential of the company and also the works by the Russian and foreign researchers with the aim to develop and rationalize the ways of improving it. Methods. The methodology of qualitative research has been used: content analysis of the literature sources, the Internet environment, where the considered methods, models and business appraisal practices are presented and described, dissertation research on the topic of relevant interest, defended in recent years, observation and also general scientific methods, like: analysis, synthesis and induction. Results. A new model and technology are proposed to assess the innovation potential of the company based on the study of key elements of social, human and organizational capital as the basis of intellectual capital. With this model the role of intangible assets can be considered in the assessment of the business value, revealing along with financial criteria, some other important aspects. Scope of results. This model can be used for comprehensive elaboration of a business development strategy, using, for example, value-oriented approach to management, and also for the enterprise assessment in the framework of income approach. Scientific novelty. A new method to identify the key elements of social, human and organizational capital is provided, tools for the comprehensive assessment of the enterprise innovative potential are developed and improved. Introduction of the improved methods for assessing the innovation potential of the company based on intellectual capital, considering the best practice of the Russian and foreign researchers, is the next step in the formation of effective business management mechanism in the frames of the national innovation system development.