摘要：This paper aims to analyze the most relevant methods to determine the financial capacity of innovation projects and identify potential ways of their improvement. The research helped to propose an alternative methodology to assess the financial capacity of innovation projects by charting an alternative balance with a minimum scope of data (annual balance sheet data, project term). The authors drew a conclusion concerning the critical role of choices on the methods applied to analyze the financial capacity of innovation projects in the context of different scales and terms of project jobs in an analyzed project and the need for the proposed alternative (estimate or expertise-based) assessment of financial capacity as well as the relevant risks associated with the implementation of the new financial capacity assessment system and the overall risks of the innovation project. These specifically concern the choices of the methods of attribution of indirect costs in innovation projects, composition and scope of criteria to distinguish business processes to manage these processes and constituent operations, the form of a matrix of correspondence for a set of costs by the stages of an innovation project (event-based matrix accounting) and the information model of the objective-based methods of managing an innovation project as an object.
