Financial security and investment components of the choice of an innovatively oriented analogue enterprise when calculating the cost of business in the conditions of globalization, digitalization and change management

Relevance of the research topic. The study of the issue of financial security and investment
components of the choice of an innovatively oriented enterprise–analog when calculating the cost of
business in the conditions of globalization, digitalization and change management is conditioned by the
lack of a single approach to the implementation of the algorithm of this process.
Formulation of the problem. The effectiveness and reliability of the obtained results of enterprise
assessment using a comparative approach is guaranteed by the most successful selection of similar
enterprises. The comparative approach to business valuation is based on the use of two types of information:
market information; financial information. Additional information will make it possible to correctly apply the
standards of the system of national accounts, identify excess or deficiency of assets, and make corrections
for extraordinary events. The mentioned facts determine the relevance of the study of the financial, security
and investment components of the choice of an innovatively oriented analogue enterprise when calculating
the cost of business in the conditions of globalization, digitalization and change management.
Setting the purpose and objectives of the study – to investigate the financial, security and
investment components of the choice of an innovatively oriented analogue enterprise when calculating
the cost of business in the conditions of globalization, digitalization and change management.
Research method or methodology. The following methods are used in the article: economic–
statistical, economic–mathematical, graphic, monographic, analysis and synthesis, systematization.
Presentation of the main material (research results). It has been proven that the quality
and availability of information depend on the level of development of the stock market. The formation
of the domestic stock market is not complete, but a number of agencies publish daily bulletins on the
state of the financial markets, offers for the purchase/sale of securities, research on the activity of
the stock markets of the largest companies. Financial information is usually represented by financial
statements, as well as additional information that allows you to determine the similarity of companies
and make the necessary adjustments that ensure the necessary comparability.
Field of application of results. The results of the research can be used in the practical activities of
enterprises, organizations, and institutions to improve the financial, security and investment component
of choosing an innovatively oriented enterprise–similar when calculating the cost of business.
Conclusions on the article. It is proven that the comparative approach to the assessment of
financial security and investment components of the choice of an innovatively oriented analogue
enterprise when calculating the cost of business in the conditions of globalization, digitalization and
change management is based on the use of two types of information: market information; financial
information. Market information is data on the actual purchase and sale prices of shares of companies
similar to the evaluated company.