Subject. This article looks into and discusses the methodological aspects of innovative and investment analysis for evaluating the economic efficiency of projects. Objectives. The article aims to reveal the essence, content, and features of organizing innovative and investment analysis, as well as develop recommendations for creating an information base for managing the economic efficiency of innovative projects. Methods. For the study, we used abstract-logical and case research methods and interpretation of results, as well as systems and risk-oriented approaches to evaluating investment effectiveness. Results. Based on the examined essence and content of innovative and investment analysis, the article highlights its features in the context of managing an organization's innovative activities and provides recommendations for assessing the economic efficiency of investments in innovative projects. Conclusions and Relevance. The suggested methodological approaches to shaping cash flows and evaluating the results of innovation implementation can help improve calculations of their economic efficiency, enhance the quality of innovation and investment analysis, and support more informed decisions on their development and implementation, which will help successfully achieve the strategic goals of innovation development and the financial and business results of companies. The results of the study can be used during innovative and investment project analysis, when calculating their economic efficiency, for selecting the most promising solutions, and also to justify the feasibility of investing in innovative projects.
Alenkova I.V., Mityakova O.I. [Complex assessment of the innovative and investment project]. Sovremennye problemy nauki i obrazovaniya, 2014, no. 6, p. 491. (In Russ.) EDN: TGQKXP
Plaskova N.S. [The development of the economic analysis methodology in the digital economy]. Analiz. Audit, 2018, vol. 5, no. 2, pp. 36–43. (In Russ.) DOI: 10.26794/2408-9303-2018-5-2-36-43 EDN: YVRANF
Pronyaeva L.I. [Analysis of the efficiency of innovation and investment activities in the process of fixed capital reproduction]. Ekonomicheskii analiz: teoriya i praktika, 2010, no. 41, pp. 33–40. (In Russ.) EDN: KINJWH
Nesterov V.N., Sungatullina L.B. [Intellectual property management: Accounting and analytical aspects]. Mezhdunarodnyi bukhgalterskii uchet, 2025, vol. 28, iss. 5, pp. 49–66. (In Russ.) DOI: 10.24891/inudqw EDN: INUDQW
Nesterov V.N., Sungatullina L.B. [Methodological approaches to the assessment of innovation activity]. Daidzhest-Finansy, 2024, vol. 29, iss. 3, pp. 244–264. (In Russ.) DOI: 10.24891/df.29.3.244 EDN: VKEJEN
Ivanova N.A., Sokolova O.L. [Research of methods for evaluating the effectiveness of innovations in the field of shipbuilding: a theoretical aspect]. Finansovyi menedzhment, 2025, no. 10, pp. 334–339. (In Russ.) DOI: 10.25806/fm-2125
Cui J. [Differentiation of the concepts of innovative project and investment project]. Ekonomika, predprinimatel'stvo i pravo, 2024, vol. 14, no. 7, pp. 3957–3974. (In Russ.) DOI: 10.18334/epp.14.7.121136 EDN: LWRKDW
Gabdrakhmanova I.I. [Innovative project: Analysis of the conceptual framework]. Internauka, 2021, no. 40-1, pp. 15–17. (In Russ.) EDN: EHBPOG
Dosuzheva E.E. [Innovation and investment projects, their characteristics and basic forms of implementation]. Internet-zhurnal Naukovedenie, 2015, vol. 7, no. 2, p. 20. (In Russ.) DOI: 10.15862/125EVN215 EDN: UHMJHT
Antokhina Yu.A., Voroshin E.A. [Formation of approaches to the analysis of efficiency of investment and innovation projects of industrial business-systems]. Nauchnyi zhurnal NIU ITMO. Seriya: Ekonomika i ekologicheskii menedzhment, 2019, no. 1, pp. 85–92. (In Russ.) DOI: 10.17586/2310-1172-2019-12-1-85-92 EDN: CDIZGB
Odintsova N.A. [Innovation and investment activity of corporations]. Ekonomika: vchera, segodnya, zavtra, 2024, vol. 14, no. 8-1, pp. 438–451. (In Russ.) EDN: HWWHCW
Kozlovskaya S.A., Buryakova S.S., Dedukh A.A. [Innovation and investment activities of enterprises in modern conditions]. Ekonomika i menedzhment innovatsionnykh tekhnologii, 2021, no. 3. (In Russ.) URL: Link EDN: OZJVFU
Nesterov V.N. Analiz izderzhek v innovatsionnom razvitii organizatsii: monografiya [Cost analysis in the innovative development of an organization: a monograph]. Kazan, Kazan State Finance and Economics Institute Publ., 2001, 180 p.
