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
Related Articles
- EP ID EP111402
- DOI -
- Views 74
- Downloads 0
Methods of Economic-Mathematical Modeling in the Costs Planning of Industrial Enterprise
In the current economic crisis conditions, in which operate the most of industrial enterprises of Ukraine, the search for directions of optimization of their activities is one of the priorities of their further and strat...
Study of the Influence of the Tax Factor upon Small Enterprises Activity in Ukraine
The goal of the article is assessment of influence of the tax factor upon activity of small enterprises under conditions of changing the tax legislation. Analysing, systemising and generalising scientific works of many s...
Setting the Task of Evaluation of Security of Integration Development of Large-Scale Economic-Production Systems
The article is aimed at identifying the characteristics and determining the directions of evaluating the economic security of development of the integrated totality of economic entities, related by the financial-economic...
Features of the Staff Incentive Mechanism for the Banking Sector
The article is aimed to develop a model of building an efficient system of incentives for bank staff, on the basis of advanced foreign and domestic practices. As methodological basis of the research served general scient...
Directions of improvement of the management mechanism of regulation of investment activity upon institutional bases
The article analyses prospective directions of improvement of the management mechanism of regulation of investment activity. It determines the place of the institutional component in this process. It justifies a necessit...