Zavodovska L. Accounting and analysis of operations for the creation and implementation of innovative banking products

The thesis is devoted to substantiation and development of organizational and methodological recommendations to improve accounting and analysis of operations for the creation and implementation of innovative banking products.A research object is transactions with innovative products in the accounting system and analysis of commercial bank.The subject of the study is a set of theoretical, organizational and methodological regulations of accounting and analysis of operations with innovative banking products.Having analyzed the current point of view to the definition of "innovation" the author reasonably justified unreasonableness of its assignment to the objects of accounting. It as also justified the main inherent features of innovative banking products that is based on a detailed analysis of the characteristics of financial and banking innovations: 1) the characteristics of goods sold in the banking market; 2) features that take into consideration the requirements of accounting. This allowed to bring the determination of innovative banking product (as a result of intellectual activity of the bank, which received expression in the form of new and / or improved products intended for placing on the market of banking services, focused on better customer satisfaction and obtaining bank income) and structured objects accounting arising from the implementation of banking innovation. It is suggested here the classification of innovative banking products should be done according to the following features: display in balance (balance sheet, off-balance sheet); development mechanism (developed by the Bank, with the assistance of third-party developers); the degree of novelty (newly borrowed); the degree of completion (complete, incomplete); form of protection (trade mark which is registered, which is subject to copyright, which is a commercial secret, for which no method of protection is not used); performance (implemented partly implemented,non-implemented).