ACCOUNTING OF THE INNOVATION OPERATIONS
Journal Title: Вісник Київського національного університету імені Тараса Шевченка. Економіка. - Year 2017, Vol 4, Issue 193
Abstract
The main points of innovation of enterprises, the requirements for innovation, sources of funding, stages of the life cycle of product innovation, the order of recording transactions of innovative character were researched. The article addresses the theoretical and methodological foundations of innovation activity and its economic nature and sources of their formation. The order of business operations related to innovative activity in the accounting system has been investigated, based on it the recommendations on improving the method of accounting and innovations have been suggested, particularly those embodied in current assets and generated by targeted funding. The method of analysis and synthesis, comparison and grouping, induction and deduction to generalize and systematize theoretical approaches researchers on innovation activity have been used. The results of research aim at improving the reliability and efficiency of accounting, which will strengthen the effectiveness of all activities and cash flow management innovation to cover the cost of acquisition (creation) of fixed assets of enterprises.
Authors and Affiliations
Sofiia Kafka
Keywords
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- EP ID EP235308
- DOI 10.17721/1728-2667.2017/193-4/4
- Views 55
- Downloads 0
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