An analysis of the accounting problems for innovative capital in Ukraine
DOI:
https://doi.org/10.58423/2786-6742/2023-4-334-345Keywords:
knowledge economy, innovation capital, research and development, accounting system in UkraineAbstract
The effectiveness of enterprise management in the conditions of the knowledge economy begins to depend more and more on the promptness of decision-making regarding innovative assets that are critical for the enterprise. The article outlines the need to improve the accounting of innovative activity of the enterprise based on the growing requests of users of accounting information in the conditions of the knowledge economy. The main reasons for the existence of differences between the proposals of foreign and Ukrainian scientists regarding the development of accounting for innovative activities are substantiated. Several key directions of research on the development of innovation capital accounting in Ukraine have been identified and analyzed, namely: 1) improvement of the current model of accounting for research and development costs; 2) accounting of the main objects of the innovative activity of the enterprise; 3) accounting of the innovative product / products; 4) accounting of innovative projects; 5) accounting of innovation activity reserves (innovation reserves); 6) accounting for the financing of innovative activities of the enterprise; 7) management accounting of costs of innovative activity; 8) accounting support for the management of innovative activities; 9) organization of accounting for innovative activities of the enterprise. Trends in the development of the theoretical and methodological foundations of accounting for innovative capital of enterprises in Ukraine are outlined. The directions of development are: the improvement of methodological "gaps" of the current methodology for accounting for research and development costs, implemented in national P(S)BO; implementation of a new object structuring of the enterprise's innovative activity in the accounting system; improvement of the method of accounting of the enterprise's business processes related to innovative activity (innovative reservation, financing of innovative activity); strengthening the management orientation of the accounting of innovative capital and ensuring its greater level of regulation due to the development of new legislative provisions and regulatory restrictions using the tools of the accounting policy of the enterprise.
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Copyright (c) 2024 Vira Vartsaba, Viktoriia Makarovych, Gabriella Loskorikh
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