Ivankov V. Management accounting of innovative activity of enterprises

The dissertation is devoted to scientific rationale of theoretical positions and improvement of organizational and methodological provision of accounting and auditing in the procedures of solvency restoration and bankruptcy of enterprises. The evolution of management accounting are considered in the Western professional literature and the peculiarities of the development of national model of management accounting. Marked made it possible to prove the fact of occurrence of the latter as purposeful development of accounting through its gradual transformation into the system of ensuring of information needs of management. Also we have identified a new stage in the evolution of management accounting called "Convergence", which is defined as the integration of financial and management reporting in a single reporting system by bringing together data submitted in common reporting is integrated reporting. In the process of researching the views of leading domestic and foreign scientists, as well as professional organizations of management accountants, helped to develop certain aspects of the conceptual framework for strategic management accounting, in particular, summarizes its concept, systematized and offered his principles, definitions and instrumentation apparatus. As well as the expediency of applying the concept of balanced scorecard (Balanced Scorecard BSC) as such that would reflect the peculiarities of innovation activities, which is the real embodiment of innovative business process as part of a long chain of creation of value (cost) of the enterprise, which allowed to compare the concept of strategic management accounting with the concepts of evaluation of intellectual capital based on various characteristics (characteristics), including in the form of human knowledge namely, the recognition newedge and/or informal parts as non-financial (intangible) factors of value creation (of value) in the quantitative and qualitative gauges. Disclosure of characteristics of innovations, innovative activities according to the current legislation аnd innovative process approaches of innovation management helped to deepen the methodological aspects related to the recognition of objects of strategic managerial accounting of innovative activities as unique objects that distinguish them from the General account of objects of strategic systems, namely: "innovation", "innovative business process", "innovation (created and embedded), contingent innovation, factor innovation, and the conditional innovation" and "innovative risk". Well as reasonable extensions of the components of the business innovation process by integrating the development of scientific and technical capacity to account for the conditional innovation (training and development of scientific and technological personnel and research and development with no commercialization), along with existing components