ACCOUNTING FOR MANAGEMENT OF INNOVATIVE ACTIVITIES OF ENTERPRISES
LEPETAN Іnna – Candidate of Economic Sciences, Associate Professor of the Department of Accounting, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: firstname.lastname@example.org).
Trends in the development of production in the information economic environment indicate the need for its further effective functioning exclusively according to the innovative model. Innovative activity differs from any other activity of the enterprise by the presence of an intellectual component, necessarily secured by the property rights, correctly presented information about which can influence management and investment decisions. Accounting contributes to the formation of complete and reliable information about any activity of a business entity that has a social and economic effect.
The article examines the essence of innovative activity of enterprises and its regulatory and legal regulation. An analysis of the research and development costs in Ukraine by funding sources was carried out. The specific weight of the research and development expenses as a percentage of the GDP of individual countries of the European Union and in Ukraine was analyzed.
On the basis of current Ukrainian legislation and methodical literature, the objects and subjects of innovative activity are defined. The system of information support of the innovative activity of the business entity is given, which will ensure effective management and the adoption of high-quality management decisions regarding the innovative activity of the enterprise.
It has been established that the responsible stage of the accounting support of innovative activity is the substantiation of its objects, during the determining of which it is necessary to take into account the economic nature of innovations, the technological features of their creation and use, the requirements of regulatory and legislative acts regarding monitoring and control over their compliance, the need for information for analysis and evaluation of innovative activity and its forecasting according to relevant indicators.
The current method of organizing the accounting of innovation activities in terms of accounts for accounting for innovations by types of innovation costs has been studied, which will provide an opportunity to receive more complete, operational and reliable information about innovation processes at the enterprise for the purpose of further economic evaluation of the effectiveness of innovative projects and programs
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071 Accounting and taxation
072 Finance, banking and insurance
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
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