| Authors |
Taktarova Svetlana Viktorovna, Candidate of economic sciences, associate professor, head of sub-department of management and economic security, Penza State University (40 Krasnaya street, Penza, Russia), E-mail: kaf_eop@rambler.ru
Kulikova Tat'yana Andreevna, Candidate of economic sciences, associate professor, sub-department of management and economic security, Penza State University (40 Krasnaya street, Penza, Russia), E-mail: tatiana_kulikova-pgu@mail.ru
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| Abstract |
Background. In conditions of toughening competition, increasing environmental dynamism, high costs of resources, innovations are the most important factor in the development of organizations. To substantiate the economic effectiveness of new ideas, project developers draw up business plans that must well-grounded and convincing for potential investors. The purpose of the article is to substantiate the use of controlling as an information basis for development of business plans of innovative projects.
Materials and methods. The informational basis of the article was founded on the official statistics of Higher School of Economics. In their research the authors used methods of analysis, induction, deduction and the bibliographic method.
Results. It has been established that controlling is mainly used at the stage of innovative project implementation. Taking into account the fact that controlling is applied for strategic development, the study has defined tasks and main paths of implemention of controlling as an information basis for business planning of innovative projects. The work suggests to introduce the item "change management" into the traditional structure of business plans.
Conclusions. The work substantiates the necessity of applying controlling for evaluation of innovations’ feasibility, and also utilizing it as a source of information for drawing up reliable business plan.
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| References |
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