CONCEPTUAL FOUNDATIONS OF INVESTMENT, INNOVATIVE SUPPORT OF ENTERPRISES IN THE FIELD OF INFORMATION TECHNOLOGY

Abstract

The article examines the issues of conceptual foundations of investment, innovative provision of enterprises in the sphere of information technology. The relevance of the topic of the study is due to the fact that in the conditions of the modern economy there is a rapid change in technologies that are the results of innovation activity. It is innovations and their investment support that are the basis of the competitiveness of enterprises and ensure their profitable functioning and development, which is especially important for high-tech enterprises in the field of information technology. The aim of the article is to study the conceptual foundations of investment, innovative provision of enterprises in the sphere of information technology. The methodological basis of the study was the methods of analysis and synthesis, observation, comparison; systemic, resource, historical, complex, logical-dialectical methodological approaches. The obtained scientific results consist in the systematization and presentation of concepts and scientific approaches to understanding the investment, innovative support of enterprises in the field of information technology. A complex of scientific approaches to understanding investments, investment support of innovations, namely: cost, market, resource and innovation approaches, is substantiated and presented. From the standpoint of the cost approach, investments are considered as costs for the formation of fixed assets, their acquisition, development, technical and technological modernization. The characteristics of the market approach to understanding investment are the scientists' vision of the economic feasibility of investment from the standpoint of generating income; understanding the relationship, acquisition of capital assets and the costs associated with it;  the need to study investments and their effectiveness not as a static, but as a dynamic process; expansion of the list of investment objects. An innovative approach to investment is presented, which determines the need for the introduction of innovations as a material intellectual basis, changes that need to be implemented and are potentially necessary for the market. Prospects for further research lie in the expediency of conducting an appropriate analysis of the presented scientific approaches to understanding and the essence of investments in the context of considering the evolution of changes in production systems and studying innovative processes, which act as a driving force, due to which the issue of the need for updating, development of technical and technological bases, their resource, material and technical support at a new technical and technological level, which is especially relevant for  high-tech enterprises in the field of information technology.