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The article is devoted to the analysis of existing assessment tools of intangible results of innovative performance that are used to manage the innovative development of the enterprise. The authors consider the most common methods for determining the risk premium when calculating the discount rate. The study shows that existing methods take into account intangible results to a different extent. At the same time, not all intangible results of innovative performance and not in all methods are taken into account properly, this proves that accounting of intangible results can change the discount rate and affect the future cash flows of the enterprise and, as a consequence, the value of the enterprise.Purpose: analysis of existing methods of estimated risk correction development of «factor model for calculating the risk premium» taking into account intangible results of innovative performance.Methods and Methodology: complex of methods of theoretical research (description, comparison, analysis and synthesis), empirical research (expert assessment).Results: development of “factor model for calculating the risk premium taking into account the intangible results of innovation”, which allows more reliable calculation of the risk premium, and as a consequence of the discount rate, which makes it possible to make management decisions reasonably and promptly.Practical implications: It is advisable for economic entities to use the obtained results. That can help them expand the number of analyzed intangible results of innovative activity within the framework of a particular risk factor in order to increase the reliability of calculating the risk premium and, as a result, the discount rate.

MANAGEMENT OF INTANGIBLE ASSETSS OF THE ENTERPRISE INNOVATIVE PERFORMANCE WITH REFERENCE TO RISKS