ACCOUNTING AND ANALYTICAL COMPONENT IN THE ECONOMIC STRUCTURE OF THE INNOVATIVE PROCESS OF AN INDUSTRIAL ENTERPRISE IN CONDITIONS OF SUSTAINABLE DEVELOPMENT

Abstract

The article analyzes the economic structure of the innovation process of Russian industrial enterprises. The decomposition method determines the indicators of market and technological novelty, as well as the scale of diffusion of innovative products. In the study, the innovative activity of an industrial enterprise is analyzed from the standpoint of the influence of the degree of manufacturability of production capacities on economic activity in general. In order to obtain more detailed characteristics, it was proposed to group the types of economic activity into aggregates that meet specific characteristics of the degree of manufacturability according to the international classification used by the OECD. Industrial enterprises were considered taking into account their differentiation by groups of activities: high-tech, medium-tech, medium-low-tech and low-tech. A practical example shows and defines the key stages of the innovation process. In order to determine the degree of efficiency of using the resources of an industrial enterprise involved in innovation, the role of the accounting and analytical component in the structure of the innovation process is determined. Analytical coefficients of resource support for innovative activities of industrial organizations of enterprises are proposed to be grouped into blocks that allow a detailed assessment of the degree of efficiency in the use of resources.