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