IMPROVEMENT OF COST ACCOUNTING INNOVATIVE ACTIVITY
Journal Title: Сталий розвиток економіки - Year 2016, Vol 33, Issue 4
Abstract
Purpose – to provide scientifically based proposals to improve cost accounting innovation activity. Methodology of research. The study used a general scientific and specific knowledge of methods: methods of logical analysis, synthesis, induction and deduction (at clarifying the meaning of "cost innovation"); method of systematic study of business processes (the development of practical recommendations to improve cost accounting innovation); abstract logical method (with a synthesis of theoretical positions, establishing causal relationships and forming conclusions and suggestions). Findings. It was considered scientific approaches to classification of expenditure innovation activity on different grounds. Scientists analyzed the proposed methodological approaches to display innovation in cost accounting. Grounded scientific guidelines to improve cost accounting innovation via coding invoices eighth grade "Expenses on elements" for the classifications, depending on management objectives and characteristics of innovation activities in the enterprise. Originality is a substantiation of methodical provisions on administrative coding principles accounts eighth grade under the innovative direction of the company. Proposed encoding management accounts for expenditures innovation combined classification attributes responsibility center, expenditure, type of costs and other indicators at the discretion of management based on management objectives and characteristics of innovation activities in the enterprise. Practical value is that the main provisions of the study in the form of practical recommendations can be used by business entities to improve cost accounting innovation.
Authors and Affiliations
Olha Panchenko, Natalia Voronova
Keywords
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