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<article article-type="research-article" dtd-version="1.3" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xml:lang="ru"><front><journal-meta><journal-id journal-id-type="publisher-id">caer</journal-id><journal-title-group><journal-title xml:lang="ru">Central Asian Economic Review</journal-title><trans-title-group xml:lang="en"><trans-title>Central Asian Economic Review</trans-title></trans-title-group></journal-title-group><issn pub-type="ppub">2789-4398</issn><issn pub-type="epub">2789-4401</issn><publisher><publisher-name>Университет Нархоз</publisher-name></publisher></journal-meta><article-meta><article-id custom-type="elpub" pub-id-type="custom">caer-150</article-id><article-categories><subj-group subj-group-type="heading"><subject>Research Article</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="ru"><subject>ЭКОНОМИКА ИННОВАЦИЙ</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="en"><subject>INNOVATION ECONOMICS</subject></subj-group></article-categories><title-group><article-title>КƏСІПОРЫННЫҢ ИННОВАЦИЯЛЫҚ ƏЛЕУЕТІН БАҒАЛАУДАҒЫ ҚҰНДЫҚ ТƏСІЛ</article-title><trans-title-group xml:lang="en"><trans-title>COST APPROACH IN EVALUATION OF ENTERPRISE INNOVATION POTENTIAL</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Рахметулина</surname><given-names>Ж. Б.</given-names></name><name name-style="western" xml:lang="en"><surname>Rakhmetulina</surname><given-names>Zh. B.</given-names></name></name-alternatives><bio xml:lang="en"><p>Candidate of Economic Sciences, professor</p><p>Nur-Sultan</p></bio><xref ref-type="aff" rid="aff-1"/></contrib><contrib contrib-type="author" corresp="yes"><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Ауелбекова</surname><given-names>А. К.</given-names></name><name name-style="western" xml:lang="en"><surname>Auelbekova</surname><given-names>A. K.</given-names></name></name-alternatives><bio xml:lang="en"><p>Candidate of Economic Sciences</p><p>Nur-Sultan</p></bio><xref ref-type="aff" rid="aff-1"/></contrib></contrib-group><aff xml:lang="en" id="aff-1"><institution>L.N. Gumilyov Eurasian National University</institution><country>Kazakhstan</country></aff><pub-date pub-type="collection"><year>2019</year></pub-date><pub-date pub-type="epub"><day>28</day><month>06</month><year>2019</year></pub-date><volume>0</volume><issue>3</issue><fpage>101</fpage><lpage>112</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Рахметулина Ж.Б., Ауелбекова А.К., 2019</copyright-statement><copyright-year>2019</copyright-year><copyright-holder xml:lang="ru">Рахметулина Ж.Б., Ауелбекова А.К.</copyright-holder><copyright-holder xml:lang="en">Rakhmetulina Z.B., Auelbekova A.K.</copyright-holder><license xml:lang="ru" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>Данная работа распространяется под лицензией Creative Commons Attribution 4.0.</license-p></license><license xml:lang="en" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>This work is licensed under a Creative Commons Attribution 4.0 License.</license-p></license></permissions><self-uri xlink:href="https://caer.narxoz.kz/jour/article/view/150">https://caer.narxoz.kz/jour/article/view/150</self-uri><abstract><p>В статье авторами рассмотрены особенности и недостатки различных подходов к оценке инновационного потенциала предприятия, подходы, методы и цели его оценки. На основе теоретических подходов предложена модель системы определения, анализа и оценки инновационного потенциала.</p></abstract><trans-abstract xml:lang="en"><p>Purpose – to explore existing approaches to evaluation the innovative potential of the enterpriseMethodology –the graphic method, as well as general scientific methods are used: synthesis, analysis, comparison, generalization.Originality/value – a conceptual model of the system for determining, analyzing and evaluating the innovative potential has been proposed. The necessity of the cost approach to the evaluation of innovative potential as a growth potential was justified.Due to the distance method, it is possible to calculate the growth potential, to evaluate the efficiency of the use of enterprise' resources. This allows to identify current areas for improving the business model, eliminate shortcomings and improve the efficiency of resource use, within the framework of dynamic management capabilities.Conclusions – evaluation of innovative potential is a complex problem that does not have a unique solution based on the use of a variety of approaches and evaluation methods.</p></trans-abstract><kwd-group xml:lang="en"><kwd>innovative activity</kwd><kwd>innovative potential</kwd><kwd>innovative development</kwd><kwd>innovations</kwd></kwd-group></article-meta></front><back><ref-list><title>References</title><ref id="cit1"><label>1</label><citation-alternatives><mixed-citation xml:lang="ru">Foroudi, P., Jin, Z., Suraksha, G., Melewar, T. and Foroudi, M. 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