Совершенствование учета затрат на инновационную деятельность организации
Introduction, Purpose. The Activation of the innovative activity in an organization helps to increase the competitive strengths and advantages as well as to strengthen its market positions in the modern economic conditions. The improvement of the cost accounting of the innovative activity should con...
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| Format: | Article |
| Language: | Russian |
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Government of Russian Federation, Financial University
2019-01-01
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| Series: | Учёт. Анализ. Аудит |
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| Online Access: | https://accounting.fa.ru/jour/article/view/198 |
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| author | Nataliya Stepanovna Plaskova Tat’yana Aleksandrovna Polyanskaya Aleksandr Sergeevich Samusenko |
| author_facet | Nataliya Stepanovna Plaskova Tat’yana Aleksandrovna Polyanskaya Aleksandr Sergeevich Samusenko |
| author_sort | Nataliya Stepanovna Plaskova |
| collection | DOAJ |
| description | Introduction, Purpose. The Activation of the innovative activity in an organization helps to increase the competitive strengths and advantages as well as to strengthen its market positions in the modern economic conditions. The improvement of the cost accounting of the innovative activity should contribute to the optimization of current and capital costs on different stages of an innovative product creation and provide different users with the objective and timely information about the innovative activity in order for them to take managerial decisions. Methods. The article provides specialists’ overviews about the definitions of innovative activity and current and capital costs formed in process of innovative activity as the subjects of accounting. The organization of accounting of economic operations connected with innovative activity depends on stages of life cycle of innovations created by the company. The article demonstrates the stages of consecutive development of an innovative product, starting with the creation of the scientific idea, and ending up with the commercialization of the innovative product. It formed the basis of the proposed scheme of correspondence of accounts. Results. The article demonstrates the methods for organization of accounting of different types of innovative costs formed during each stage of innovative activity, which allows to form accounting information with a reasonable degree of analyticity. Based on the recommendations by Russian and international documents which regulate the accounting of innovative activity using the complementary approach, the article suggests keeping detailed accounting of current and capital innovative costs by types of innovations, stages of innovative process, projects incurred by internal activities or external organizations. The article demonstrates the systematic correspondence of accounts of various economic operations in the process of innovative project realization, starting with primary costs and accounting of resources, and ending up with the formation of financial results. Discussion. Methodological and practical approaches about the organization of the accounting of innovative activity proposed in the article should contribute to the improvement of the accounting process and enhance to the quality of information support of managerial decisions in innovative companies as well as the growth of their efficiency and competitiveness. |
| format | Article |
| id | doaj-art-e906b73e5fa94a9cb7b56663e3652d37 |
| institution | DOAJ |
| issn | 2408-9303 2619-130X |
| language | Russian |
| publishDate | 2019-01-01 |
| publisher | Government of Russian Federation, Financial University |
| record_format | Article |
| series | Учёт. Анализ. Аудит |
| spelling | doaj-art-e906b73e5fa94a9cb7b56663e3652d372025-08-20T03:18:53ZrusGovernment of Russian Federation, Financial UniversityУчёт. Анализ. Аудит2408-93032619-130X2019-01-0106768510.26794/2408-9303-2017--6-76-85198Совершенствование учета затрат на инновационную деятельность организацииNataliya Stepanovna Plaskova0Tat’yana Aleksandrovna Polyanskaya1Aleksandr Sergeevich Samusenko2Plekhanov Russian University of EconomicsPlekhanov Russian University of EconomicsPlekhanov Russian University of EconomicsIntroduction, Purpose. The Activation of the innovative activity in an organization helps to increase the competitive strengths and advantages as well as to strengthen its market positions in the modern economic conditions. The improvement of the cost accounting of the innovative activity should contribute to the optimization of current and capital costs on different stages of an innovative product creation and provide different users with the objective and timely information about the innovative activity in order for them to take managerial decisions. Methods. The article provides specialists’ overviews about the definitions of innovative activity and current and capital costs formed in process of innovative activity as the subjects of accounting. The organization of accounting of economic operations connected with innovative activity depends on stages of life cycle of innovations created by the company. The article demonstrates the stages of consecutive development of an innovative product, starting with the creation of the scientific idea, and ending up with the commercialization of the innovative product. It formed the basis of the proposed scheme of correspondence of accounts. Results. The article demonstrates the methods for organization of accounting of different types of innovative costs formed during each stage of innovative activity, which allows to form accounting information with a reasonable degree of analyticity. Based on the recommendations by Russian and international documents which regulate the accounting of innovative activity using the complementary approach, the article suggests keeping detailed accounting of current and capital innovative costs by types of innovations, stages of innovative process, projects incurred by internal activities or external organizations. The article demonstrates the systematic correspondence of accounts of various economic operations in the process of innovative project realization, starting with primary costs and accounting of resources, and ending up with the formation of financial results. Discussion. Methodological and practical approaches about the organization of the accounting of innovative activity proposed in the article should contribute to the improvement of the accounting process and enhance to the quality of information support of managerial decisions in innovative companies as well as the growth of their efficiency and competitiveness.https://accounting.fa.ru/jour/article/view/198инновационная деятельностьбухгалтерский учет инновационных затратвиды инновацийстадии жизненного цикла инновациикорреспонденция счетов по видам инновацийinnovative activityaccounting of innovative coststypes of innovationslife cycle stages of innovationcorrespondence of accounts for the types of innovationsinnovative activityaccounting of innovative coststypes of innovationslife cycle stages of innovationcorrespondence of accounts for the types of innovations |
| spellingShingle | Nataliya Stepanovna Plaskova Tat’yana Aleksandrovna Polyanskaya Aleksandr Sergeevich Samusenko Совершенствование учета затрат на инновационную деятельность организации Учёт. Анализ. Аудит инновационная деятельность бухгалтерский учет инновационных затрат виды инноваций стадии жизненного цикла инновации корреспонденция счетов по видам инноваций innovative activity accounting of innovative costs types of innovations life cycle stages of innovation correspondence of accounts for the types of innovations innovative activity accounting of innovative costs types of innovations life cycle stages of innovation correspondence of accounts for the types of innovations |
| title | Совершенствование учета затрат на инновационную деятельность организации |
| title_full | Совершенствование учета затрат на инновационную деятельность организации |
| title_fullStr | Совершенствование учета затрат на инновационную деятельность организации |
| title_full_unstemmed | Совершенствование учета затрат на инновационную деятельность организации |
| title_short | Совершенствование учета затрат на инновационную деятельность организации |
| title_sort | совершенствование учета затрат на инновационную деятельность организации |
| topic | инновационная деятельность бухгалтерский учет инновационных затрат виды инноваций стадии жизненного цикла инновации корреспонденция счетов по видам инноваций innovative activity accounting of innovative costs types of innovations life cycle stages of innovation correspondence of accounts for the types of innovations innovative activity accounting of innovative costs types of innovations life cycle stages of innovation correspondence of accounts for the types of innovations |
| url | https://accounting.fa.ru/jour/article/view/198 |
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