Innovation Costs of Industrial Enterprises: Issues of Accounting Treatment
Journal Title: Бізнес Інформ - Year 2015, Vol 5, Issue 0
Abstract
The article is aimed to study the innovation costs of industrial enterprises and their accounting treatment. An interpretation of the concept of «innovation costs» by various scientists-economists and the author's own view on this definition are presented. The current legislative and regulatory framework and scientific sources concerning the accounting treatment of innovation costs of industrial enterprises have been analyzed. The conducted analysis has identified the main issues in the current system for innovation costs accounting; four basic approaches to innovation costs accounting has been allocated; aspects to be taken into consideration when building an effective system for innovation costs accounting have been determined. For the future is planned to explore the innovation costs management methods of industrial enterprises and the peculiarities of building the internal information database based on systems for both management and bookkeeping accounting.
Authors and Affiliations
Svitlana Filyppova, Oksana Varchuk, Anastasiya Krysenko
Keywords
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