Didukh D. Accounting and analytical support of the innovation activity management of enterprise

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0415U001679

Applicant for

Specialization

  • 08.00.09 - Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)

24-03-2015

Specialized Academic Board

Д 26.870.01

National Academy of Statistics, Accounting and Auditing

Essay

The aim of the thesis is the study of the methodological principles and methodological approaches and to develop practical recommendations to improve accounting and analytical support of innovation management processing enterprises of Ukraine. The object of study is the system of accounting and analytical support of innovative activity of the enterprise. Subject of research - a set of theoretical, methodological, organizational and practical issues of accounting and analytical support of innovative activity of the enterprise. Research methods: theoretical generalizations, scientific abstraction, system analysis, analysis, synthesis, induction, deduction, systematic approach, morphological analysis, formalization, comparison, modeling, classification. Scientific novelty of the results is to improve the methodological and methodical support of the system of accounting and analysis of innovative activity of the enterprise. First: the concept of the integrated display of objects of innovation activities in accounting and reporting enterprises in terms of their identification of resources that are used in the process of innovation, production costs of innovative products, revenues and financial results from the sale created by innovative companies, which will contribute to the improvement of accounting and analytical ensure management of innovative activity of enterprises. Improved: - the classification of innovations based on the additionally introduced signs: areas of innovation, sources of financing, method of repayment, and character, who, along with the existing (in form, content, maturity, stages introduction, sources or the initiative of the origin), provide an opportunity to choose the appropriate method of accounting and to ensure the quality of analysis results. For these types of innovation defined scope, the centers of income and expenditure by activity of the enterprise; -approaches to assessing the impact of innovation activity on the market value of the enterprise based on the analysis of two groups of consequences of use of innovative potential: creating value and impact of innovative production on the financial performance of the enterprise, allowing to scientifically substantiate the model of economic growth with enterprise based on its innovative activity. Further development: -definition of the economic essence of innovation as an object of accounting and analysis; formation of system of indicators and analytical support of innovative activity of enterprises and methodical approaches to their algorithm calculation; -basic methods of analysis of efficiency of innovative activity of the enterprise. The research results are embedded in the activities of PJSC "Zhytomyr butter plant" (No. 3/484-d, 25.12.2013), "Vertica" (No. 55, 21.12.2013), etc., as well as in the educational process of Zhytomyr national agroecological University (No. 765, 19.05.2014).

Files

Similar theses