ACCOUNTING AND ANALYTICAL SUPPORT FOR MANAGEMENT OF THE INNOVATION STRATEGY IN THE ENTERPRISE
Journal Title: Економіка та суспільство - Year 2017, Vol 11, Issue
Abstract
In the article it has been investigated the theoretical and methodological aspects of accounting by creating special reserves of innovative development and use of these funds for investment and innovation projects and programs. The purpose of article writing is to analyze the existing methods of accounting of distribution profits for create a special reserve of innovation; to propose a set of measures to improve it. The problems and basic principles of formation of accounting information on alternative sources of financing innovation are determined. It has been improved accounting of distribution profit for the purpose of reinvesting and creating a reserves of innovative development. It has been developed the methods of capitalization of net income and creating special reserves of innovative development. Implementation of the proposed will allow generate additional sources of innovative financing costs in the process of innovation enterprise.
Authors and Affiliations
І. В. Мельничук
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