Облік і звітність інноваційної діяльності підприємств

Abstract

The necessity of building of the system of primary, analytical and synthetic accounting and management reporting on the implementation of innovation activity by Ukrainian enterprises is substantiated, which is adequate to the needs of enterprise management for the effective use of innovative mechanisms. According to the results of the study, it was found that innovative activity can be related both to operational and to investment activity, which should be regulated in accounting (accounting) standards. The sources for filling in one of the directions of information displaying the report on the management "Research and Innovation", which provides general information on research, innovation and development, conducted by the enterprise, the amount of costs for such activities and their impact on the activities of the company.