SUBJECT INNOVATION IN THE ASPECT OF FINANCIAL AND ECONOMIC STRATEGY OF ENTERPRISE DEVELOPMENT

The article considers the problem of evaluation of innovations in the process of enterprise development and formation of its strategy. The role and place of innovations in the global system of effective development of the enterprise and ensuring competitiveness and growth of its market value are shown. The basic positions concerning systematization in approaches to an estimation of innovations in the course of activity of the enterprise are generalized. It is proposed, as an element of the general study of innovative development of the enterprise, to consider and evaluate it from the standpoint of subjectivity and objectivity. The specificity of the study is to distinguish in the management system of innovative development of the enterprise object and subject of management and focus on them. It is proposed to study the innovative activity of the enterprise in the coordinates «subject — object of innovation». Methodological approaches to the assessment of innovative activity of the enterprise are presented. The author's interpretation of the concept of «subjective innovation» is given and its connection and difference with such concepts as «human resource» and «human capital» are shown. Subjective innovation, as an important component of human capital, in its content and importance in the system of competitive development of the enterprise is a key factor of innovation potential and the basis for the formation and implementation of its financial and economic development strategy. A general method of evaluating the concept of «subjective innovation» in the process of enterprise development is proposed. Based on the content of the concept of «subjective innovation», the objective complexity of its exact calculation (at the present stage of development of science) and the possibility of certain tolerances in such calculations in the work it is recommended to evaluate this concept by an expert method. It is determined that the proposed assessment will generally improve and deepen the process of managing the innovative development of the enterprise.