ACCOUNTING FOR MANAGEMENT OF INNOVATIVE ACTIVITIES OF ENTERPRISES

IF 2.8 4区生物学

3 Biotech Pub Date : 2022-12-23 DOI:10.37128/2411-4413-2022-3-8

І. Lepetan

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引用次数: 0

Abstract

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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企业创新活动的会计管理

信息经济环境下生产发展的趋势表明，需要根据创新模式进一步有效地发挥作用。创新活动与企业的任何其他活动的不同之处在于，它有知识组成部分的存在，这些知识组成部分必然受到产权的保护，有关这些知识组成部分的正确信息可以影响管理和投资决策。会计有助于形成有关具有社会和经济影响的商业实体的任何活动的完整和可靠的信息。本文考察了企业创新活动的本质及其规制和法律规制。按资金来源对乌克兰的研究和发展费用进行了分析。研究和发展费用的具体权重作为一个百分比的国内生产总值的欧洲联盟的个别国家和乌克兰进行了分析。在乌克兰现行立法和系统文献的基础上，确定了创新活动的对象和主体。给出了企业创新活动的信息支持系统，保证了企业创新活动的有效管理和高质量的管理决策。已经确定，为创新活动提供会计支助的负责任阶段是确定其目标，在确定这些目标时，必须考虑到创新的经济性质、创新的创造和使用的技术特点、关于监测和控制其遵守情况的管制和立法行为的要求。需要资料来分析和评价创新活动，并根据有关指标进行预测。目前组织创新活动会计核算的方法是按创新成本类型对创新进行会计核算，这将为获得有关企业创新过程的更完整、可操作和可靠的信息提供机会，以便对创新项目和计划的有效性进行进一步的经济评价

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

3 Biotech BIOTECHNOLOGY & APPLIED MICROBIOLOGY-

自引率

0.00%

发文量

314

期刊介绍： 3 Biotech publishes the results of the latest research related to the study and application of biotechnology to: - Medicine and Biomedical Sciences - Agriculture - The Environment The focus on these three technology sectors recognizes that complete Biotechnology applications often require a combination of techniques. 3 Biotech not only presents the latest developments in biotechnology but also addresses the problems and benefits of integrating a variety of techniques for a particular application. 3 Biotech will appeal to scientists and engineers in both academia and industry focused on the safe and efficient application of Biotechnology to Medicine, Agriculture and the Environment.