Development of strategic management accounting of innovation capital based on a balanced scorecard system
The essence of the balanced scorecard system as a means of providing information for the innovative management of the enterprise has been considered. The functions of a balanced scorecard system in the system of innovative management have been disclosed. The role of a balanced scorecard system in th...
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| Format: | Article |
| Language: | English |
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Zhytomyr Polytechnic State University
2024-08-01
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| Series: | Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу |
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| Online Access: | http://pbo.ztu.edu.ua/article/view/311583 |
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| _version_ | 1850234617151356928 |
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| author | V.K. Makarovych |
| author_facet | V.K. Makarovych |
| author_sort | V.K. Makarovych |
| collection | DOAJ |
| description | The essence of the balanced scorecard system as a means of providing information for the innovative management of the enterprise has been considered. The functions of a balanced scorecard system in the system of innovative management have been disclosed. The role of a balanced scorecard system in the formation of information support for the management of the enterpriseʼs innovative capital has been analyzed. The factors that determine the need for the development of a balanced scorecard system in the conditions of the knowledge economy have been analyzed. Four main options for the reorganization of the balanced scorecard system for the accounting support of the management of the innovative capital of the enterprise have been identified and analyzed: 1) inclusion of innovative indicators in the existing prospects of balanced scorecard system; 2) renaming the individual balanced scorecard system perspectives; 3) highlighting a new «innovative» perspective; 4) creation of an innovative scorecard system. The advantages and disadvantages of each of the proposed options for the development of a balanced scorecard system from the standpoint of building a system of accounting support for the management of innovative capital at Ukrainian enterprises have been grounded. |
| format | Article |
| id | doaj-art-c07422065c1d42e9a47c995e54db3549 |
| institution | OA Journals |
| issn | 1994-1749 2708-4957 |
| language | English |
| publishDate | 2024-08-01 |
| publisher | Zhytomyr Polytechnic State University |
| record_format | Article |
| series | Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу |
| spelling | doaj-art-c07422065c1d42e9a47c995e54db35492025-08-20T02:02:33ZengZhytomyr Polytechnic State UniversityПроблеми теорії та методології бухгалтерського обліку, контролю і аналізу1994-17492708-49572024-08-0122024323810.26642/pbo-2024-2(58)-32-38Development of strategic management accounting of innovation capital based on a balanced scorecard systemV.K. Makarovych0https://orcid.org/0000-0002-0684-7072Ferenc Rakoczi II Transcarpathian Hungarian College of Higher EducationThe essence of the balanced scorecard system as a means of providing information for the innovative management of the enterprise has been considered. The functions of a balanced scorecard system in the system of innovative management have been disclosed. The role of a balanced scorecard system in the formation of information support for the management of the enterpriseʼs innovative capital has been analyzed. The factors that determine the need for the development of a balanced scorecard system in the conditions of the knowledge economy have been analyzed. Four main options for the reorganization of the balanced scorecard system for the accounting support of the management of the innovative capital of the enterprise have been identified and analyzed: 1) inclusion of innovative indicators in the existing prospects of balanced scorecard system; 2) renaming the individual balanced scorecard system perspectives; 3) highlighting a new «innovative» perspective; 4) creation of an innovative scorecard system. The advantages and disadvantages of each of the proposed options for the development of a balanced scorecard system from the standpoint of building a system of accounting support for the management of innovative capital at Ukrainian enterprises have been grounded.http://pbo.ztu.edu.ua/article/view/311583knowledge economyinnovative capitalinnovative activitystrategic management accountingbalanced scorecard system |
| spellingShingle | V.K. Makarovych Development of strategic management accounting of innovation capital based on a balanced scorecard system Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу knowledge economy innovative capital innovative activity strategic management accounting balanced scorecard system |
| title | Development of strategic management accounting of innovation capital based on a balanced scorecard system |
| title_full | Development of strategic management accounting of innovation capital based on a balanced scorecard system |
| title_fullStr | Development of strategic management accounting of innovation capital based on a balanced scorecard system |
| title_full_unstemmed | Development of strategic management accounting of innovation capital based on a balanced scorecard system |
| title_short | Development of strategic management accounting of innovation capital based on a balanced scorecard system |
| title_sort | development of strategic management accounting of innovation capital based on a balanced scorecard system |
| topic | knowledge economy innovative capital innovative activity strategic management accounting balanced scorecard system |
| url | http://pbo.ztu.edu.ua/article/view/311583 |
| work_keys_str_mv | AT vkmakarovych developmentofstrategicmanagementaccountingofinnovationcapitalbasedonabalancedscorecardsystem |