Issue №: 3 (61)
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.
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: lepetan_inna@i.ua).
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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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].
3. Kantaeva, O.V. (2010). Bukhhalterskyi oblik i analiz innovatsiinoi diialnosti pidpryiemstv: orhanizatsiia i metodolohiia [Accounting and analysis of innovative activity of enterprises: organization and methodology]. Zhytomyr: FOP Kuzmin Dn.L. [in Ukrainian].
4. Koval, L.V. (2019). Oblik innovatsiinoi diialnosti [Accounting of innovative activity]. Ekonomika, finansy, menedzhment: aktualni pytannia nauky i praktyky – Economics, finance, management: topical issues of science and practical activity, 3 (43), 117-131 [in Ukrainian].
5. Kurmaev, P. Yu., & Matros, O. M. (2015). Analiz innovatsiinoi diialnosti pidpryiemstv ta yii oblikovo-analitychne zabezpechennia [Analysis of innovative activity of enterprises and its accounting and analytical support]. Ekonomika. Finansy. Pravo – Economy. Finance. Law, 10/2, 21–24 [in Ukrainian].
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].
7. Melnychuk, I.V. (2013). Normatyvno-pravove zabezpechennia bukhhalterskoho obliku innovatsiinoi diialnosti [Normative and legal provision of accounting of innovative activity]. Innovatsiina ekonomika – Innovative economy, 3, 320–324 [in Ukrainian].
8. Ofitsiinyi sait Derzhavnoi sluzhby statystyky Ukrainy [Official site of the State Statistics Service of Ukraine]. ukrstat.gov.ua. Retrieved from: www.ukrstat.gov.ua [in Ukrainian].
9. Podlypna, R.P. (2013). Kontseptualni zasady orhanizatsii bukhhalterskoho obliku v upravlinni innovatsiinoiu diialnistiu [Conceptual principles of the organization of accounting in the management of innovative activities]. Formuvannia rynkovykh vidnosyn v Ukraini – Formation of market relations in Ukraine, 11 (150), 86–89 [in Ukrainian].
10. Pro innovatsiinu diialnist: Zakon Ukrainy № 40-IV [Law of Ukraine «On innovative activity» № 40-IV]. (2002, July 04). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/40-15#Text [in Ukrainian].
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16. Shynkarenko, A.V. (2020). Informatsiine zabezpechennia ta oblikove vidobrazhennia innovatsiinoi diialnosti pidpryiemstva [Information support and accounting display of innovative activity of the enterprise]. Ekonomichnyi prostir – Economic space, 154. 244–249 [in Ukrainian].
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].
About journal
051 Economics
071 Accounting and taxation
072 Finance, banking and insurance
073 Management
075 Marketing
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine".
The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281
(Order of the Ministry of Education and Science of Ukraine No. 249, March 17, 2020).
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The editorial board of the journal is guided by the principles of scientific, objectivity, professionalism, informational support of the most significant innovative researches, observance of standards of publishing ethics.
The purpose of the journal "Economics, finances, management: Topical issues of science and practical activity» is the coverage of leading scientific ideas in the economic, financial and management activities of the sectors of the national economy and the involvement of representatives of the domestic and foreign scientific professional community.
Objectives of the journal:
- publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
- expanding partnerships with international scientific publishing organizations;
- enhancing the culture of reviewing and annotating published material;
- adherence to editorial ethics.
Article publishing is a paid service. Cost for printing in professional publications in accordance with the Decree of the Cabinet of Ministers of Ukraine of August 27, 2010 No. 796 "On approval of the list of paid services that can be provided by state educational institutions, other institutions of the educational system belonging to state and communal ownership" and the order Rector of the Higher Education University Mazura VA dated March 14, 2018 No. 93 “On setting the cost of printing in professional editions of the University”.
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An additional copy of the magazine with the mailing list costs 450 UAH.
Recipient: Vinnytsia National Agrarian University MFO 820172 Current account No. 31256282102055 Code 00497236 Bank State Treasury Service of Ukraine, Kyiv. VAT payer code 004972302286. Registration number 100271744. Purpose of payment: for printing an article in the journal: ”Economy, finances, management: Topical issues of science and practical activity "
It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.
From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)
According to the decision of National Council of Television and Radio Broadcasting of Ukraine from 25.04.2024 No. 1337 the scientific journal «Economy, finances, management: topical issues of science and practical activity» has the ID of the Media R30-05171.
