In this work, the authors analyze definitions of the innovative potential of an enterprise based on several approaches: resource, effective and combined. The contribution investigates promising areas for the development of innovations in the industrial production, presents the main stages of the methodology for a comprehensive assessment of the innovative potential of an enterprise based on economic and mathematical modeling methods. A calculation of a comprehensive assessment of the innovative potential of enterprises in the Samara Region was made, practical recommendations for its strengthening were developed. The authors note that mechanical engineering is one of the key industries that develops, designs and manufactures various mechanisms, machines, equipment and devices. It allows creating products for a wide variety of industries, from the automotive and shipbuilding industries to the medical and aerospace industries. For the innovative development of the country, it is necessary to intensify the activities of individual regions, unite them into a single system capable of providing practical and financial support for the implementation of innovations and scientific ideas. Particular attention in the work is paid to the assessment of the innovative potential of the enterprise, which characterizes its development level, the ability to create qualitatively new technologies and products, as well as modify and improve already tested innovations. Of scientific interest is the comprehensive assessment of the innovative potential of an industrial enterprise proposed by the authors, which allows developing an effective strategy for the development of innovative activities, taking into account scientific, technical, resource, economic, and financial components.