BUSINESS INFORM №4-2014

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ABSTRACTS AND INFORMATION ABOUT AUTHORS

18

Section: Information Technologies in the Economy
UDC 657. 65.011.8
Kaminska T. H., Sliesar T. M.
Accounting and Information Support of Innovation Activity Management (p. 112 - 118)
The article is devoted to main problems of reflection of enterprise innovation activity economic operations in accounting. It considers approaches of scientists to the problems of accounting innovation activity in the field of business accounting. It studies most important regulatory acts that regulate the order of innovation activity business accounting. It provides a composition of information flows in the context of the information support functional approach. It justifies the composition of objects of innovation accounting, which could have both material (finished products) and non-material (intangible assets, patented technologies, know-how, and intellectual products) forms. It offers the order of reflection of the process of making expenditures for production of innovation products and also its posting and identification of financial results of innovation activity in business accounting.
Keywords: accounting, innovation activity, management, innovation objects, functional approach
Tabl.: 3. Bibl.: 12.

Kaminska Tetiana H. – Doctor of Sciences (Economics), Professor, Acting Rector, Kyiv Cooperative Institute of Business and Law (18 Mykhaila Lomonosova Str., Kyiv, 03022, Ukraine)
Email: [email protected]
Sliesar Tetiana M. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting, Analysis and Audit, National University of Life and Environmental Sciences of Ukraine (15 Heroiv Oborony Str., Kyiv, 03041, Ukraine)

Article is written in Ukrainian
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Reference to this article:
Kaminska, Tetiana H., and Sliesar, Tetiana M. (2014) “Accounting and Information Support of Innovation Activity Management.” Business Inform 4:112–118.

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