Krupelnitska I. Methodological aspects of management accounting and internal audit of research-and-development activities

Object of research organizational and management processes, business transactions and analytical procedure of research-and-development activity. Purpose of research: verification of theoretical theses and development of practical recommendations regarding im-provement of management accounting and internal audit of research and development activities. Methods of research: method of theoretical generalization, method of induction and deduction, method of abstraction and simulation, method of analysis and synthesis. The theoretical and practical results: scientific-methodical approaches and practical recommendations regard-ing organization and methodology of management account-ing and internal audit of research and development activities have been researched and developed. Research results have been used in authorial publications, educational publications and in conference speeches, as well as in activities of scientific enterprises. The scientific novelty consists in development of scientific-methodicaltheses and practical recommendations regarding improvement of management accounting and internal au-dit on native scientific and research-and-development enter-prises. The most significant results characterizing the scientific novelty of the dissertation research are as follows: for the first time: coordinate-vector model for complex evaluation of tangible and intangible assets, which allows effective estimation of re-sources’ status and prediction of the level of competitive poten-tial of an enterprise; step-by-step objective method of manage-ment accounting of expenditure for specific scientific-technical objectives, which allows real-time monitoring of economic in-dexes with consideration of financing of themes either at cost of own funds or customer’s funds, as well as estimation of en-dowment made by a theme and its executors in enterprise’s profits; organizational concept of risks at any main stage of re-search-and-development and construction works’ execution, which grants minimization of economical and technical risks of scientific-technical developments; the issues have been im-proved as follows: classification and definition of underlying principles of management accounting and internal audit of research-and-development activities, which allows application of a unified approach in most developments; evaluation criteria of economic effectiveness of research-and-development and construction works based on planned and actual values in both deterministic and system models, which allow complex evalua-tion of an enterprise’s work during a reporting period; organiza-tional procedure of internal audit of initial stages of research-and-development and construction works, especially at evalua-tion of investment attractiveness of new projects and at techni-cal-economical analysis of variants of development; the issues have undergone the further development as follows: evaluation of current trends of development of scientific-technical field of the market of innovations of Ukraine, which allows further specification of goals of management account-ing and internal audit of research-and-development and con-struction works; criteria of recognition and accounting of ex-penditure in accordance with national and international norma-tive documents depending on the source of financing and type of enterprise executing scientific-technical works, which allows formulating a number of propositions regarding accounting pol-icy. Extent of implementation: research results have been im-plemented in practical activity of “Analog-digital systems” Sci-entific-technical center of Vinnitsa National Technical Univer-sity, LLC Audio-Alliance, the Pallar enterprise, and LLC “Nadezhda” television and radio broadcasting company. Some of the results are being implemented in educational process of the Academy of statistics, accounting and audit and Vinnitsa fi-nancial-economical university. Efficiency of implementation: implementation of the re-search results helps to increase the level of organization of management accounting and internal auditof research-and-development and construction works. Sphere of usage: research-and-development and construction activity