Economy, finances, management: topical issues of science and practical activity

SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY

Issue №: 3 (61)

Published: 2022.12.23

DOI: 10.37128/2411-4413-2022-3

Description:
The journal deals with the issues of efficiency of functioning of the national economics and organizational forms of management of the national economy. Attention is paid to the problems of marketing, management and efficiency of production and economic activity of agrarian enterprises. The issues of public administration and administration, accounting and taxation, banking and insurance, forecasting and modeling of economic processes, foreign economic activity, commodity flows of economic entities and their infrastructure support.

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ACCOUNTING FOR MANAGEMENT OF INNOVATIVE ACTIVITIES OF ENTERPRISES

DOI: 10.37128/2411-4413-2022-3-8

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LEPETAN Іnna – Candidate of Economic Sciences, Associate Professor of the Department of Accounting, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: lepetan_inna@i.ua).

Annotation

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

Keywords: innovative activity, innovations, accounting, intangible asset, intellectual property, management

List of references

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2. Kaminska, T.G., & Slesar, T. M. (2014). Oblikovo-informatsiine zabezpechennia upravlinnia innovatsiinoiu diialnistiu [Accounting and information support for management of innovative activities]. Biznes Inform – Business Inform, 4, 112–117 [in Ukrainian].

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6. Lalakulych, M.Yu. (2020). Napriamy rozvytku metodolohii bukhhalterskoho obliku v chastyni rezultativ innovatsiinoi diialnosti [Development directions of accounting methodology in terms of the results of innovative activity]. Formuvannia rynkovykh vidnosyn v Ukraini – Formation of market relations in Ukraine, 1 (224), 37–42. DOI: http://doi.org/10.5281/zenodo.3699096 [in Ukrainian].

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17. Hrybovska, Yu.M. (2018). Oblik vytrat na innovatsii: suchasnyi stan ta perspektyvy rozvytku [Accounting for innovation costs: current state and prospects for development]. Hlobalni ta natsionalni problemy ekonomiky – Global and national economic problems, 23, 612–617 [in Ukrainian].

18. Kaletnik, G., Pryshliak, N., Khvesyk, M. & Khvesyk J. (2022). Pravove rehuliuvannia vyrobnytstva biopalyva v Ukraini [Legal regulations of biofuel production in Ukraine]. Energy Policy Journal, 25, 125–142 [in English].

19. Kolomiets, T. (2020). Innovatsii v silskomu hospodarstvi: neobkhidnist, problemy ta mozhlyvosti [Innovations in Agriculture: Necessity, Problems and Opportunities]. Polish Journal of Science, 27, 6-14 [in English].

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About the journal

Topics of the journal:

С1 Economics and International Economic Relations (by specialization)

D1 Accounting and Taxation

D2 Finance, Banking, Insurance and Stock Market

D3 Management

D4 Public Management and Administration

D5 Marketing

D7 Trade

J3 Tourism and Recreation

Keywords: economics , international economic relations , accounting , taxation , finance , banking , insurance , stock market , management , public management and administration , marketing , trade , tourism and recreation

Key information:

ISSN (print): 2411-4413

DOI: 10.37128

All-Ukrainian scientific and production journal “Economics, finance, management: topical issues of science and practical activity” is a peer-reviewed open-access journal that publishes original research, theoretical articles and reviews on a wide range of economic and business issues. The articles, which have scientific and scientific-practical significance, highlight theoretical and methodological aspects of the development of agrarian sector of economy and related industries, the results of fundamental and applied research.

The purpose of the journal is to highlight the results of fundamental and applied research in the field of economic sciences, aimed at developing modern approaches to managing economic processes, financial support for enterprise activities and increasing the efficiency of economic systems. The publication is focused on creating a scientific environment for the exchange of research results between scientists, higher education students and practitioners in economic sphere, as well as on the dissemination of modern scientific and methodological approaches to solving current economic and management problems. The journal contributes to the development of the research in the field of enterprise economics, finance, accounting, auditing, management, marketing, entrepreneurship, trade, tourism and recreation, public management and administration, economic development and international economic relations, which meets the modern needs of the socio-economic development of the state.

The journal’s objectives are:

• publishing the results of fundamental and applied research in the fields of economics, international economic relations, finance, management, public administration, accounting, marketing, tourism and recreation, and entrepreneurship;

• promoting the development of modern methods of managing enterprises and organizations, increasing the efficiency of using financial and material resources;

• supporting the research aimed at improving the economic mechanisms of enterprise functioning, developing innovative activity, and increasing the competitiveness of economic structures;

• ensuring the scientific exchange of research results between higher education institutions, scientific institutions, and business entities;

• developing methods of economic analysis, forecasting, and modeling of socio-economic processes;

• disseminating of modern approaches to financial management, accounting, taxation, and control of economic activity;

• promoting the development of interdisciplinary research related to the economic support of the development of agrarian sector of economy and rural areas;

• integration of scientific research results into the international scientific space and increasing the level of scientific communication.

Publisher: Vinnytsia National Agrarian University

Link to the journal on the publisher’s website: ”Economics, finance, management: topical issues of science and practical activity”

Frequency of issue: 4 times a year.

Language of publication: Ukrainian, English.

Editor-in-Chief: Inna Honcharuk

State registration: Decision of the National Council of Ukraine on Television and Radio Broadcasting No. 1337 and No. 1178. Media identifier – R30-05171. Publisher registration number (EDRPOU) 00497236.

Publisher’s ROR: https://ror.org/05m3ysc06 Publisher’s DOI prefix: 10.37128 ISSN (print): 2411-4413

Publisher DOI prefix: 10.37128 ISSN (print): 2411-4413

The scientific journal is included in category "B" of the List of scientific professional publications of Ukraine, in which the results of dissertations for the degree of Doctor and Candidate of Sciences in the specialties C1 (051) - Economics, D1 (071) - Accounting and Taxation, D2 (072) – Finance, Banking, Insurance and Stock Market, D3 (073) – Management, D5 (075) – Marketing, D7 (076) – Entrepreneurship and Trade, (241) – Hotel and Restaurant Business, D4 (281) – Public Management and Administration (Order of the Ministry of Education and Science of Ukraine dated March 17, 2020 №409)

History of journal:

Founded in 1997 under the name ”Bulletin of Vinnytsia State Agricultural Institute”. In 2010-2014 it was published under the name “Collection of Scientific Papers of Vinnytsia National Agrarian University”. Since 2015 “Economics, finance, management: current issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 PR dated 12/31/2014).