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
Related Articles
- EP ID EP235308
- DOI 10.17721/1728-2667.2017/193-4/4
- Views 69
- Downloads 0
MARKETING CONSIDERATIONS ON BRAND COMMUNITIES
Most consumers spend an important part of their free time looking for online information about the brands before taking a decision to purchase. The Internet is the main factor which has led to a considerable increase of...
MODERN TRENDS IN REFORMING OF SOCIAL INSURANCE IN UKRAINE
In this article an analysis of social insurance in social infrastructure in Ukraine was made. The main problems of social maintenance were distinguished. Priorities goals for social insurance funds were set. The forecast...
SEARCH THE ALTERNATIVE WAYS OF SUPPORTING IN ECONOMIC STABILITY OF AIR COMPANY
The rise in the price of fuel in the last several years has had a significant impact on the air transport industry. Initially it led to increases in ticket prices and to operational procedures designed to save fuel. Chal...
ROLE OF DIASPORA BONDS IN DEVELOPING COUNTRIES
The article deals with the problem of the bond issue for the Diaspora as a source of financing of the national economy and a factor of development. We reveal the following factors driving demand in the diaspora bond mark...
OUTLAY FOR COMMERCIALIZATION OF HIGH-TECH PRODUCTS IN THE CONTEXT OF MARKETING MODELS OF INNOVATION DIFFUSION
This paper consider the main components of transaction costs on the creation and commercialization of high technology products and objective trend of growth in a market phase of the life cycle of high technology products...