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Economic Analysis: Theory and Practice
 

Accounting and analytical support of innovative activity

Vol. 8, Iss. 14, MAY 2009

Available online: 30 September 2009

Subject Heading: The competitiveness analysis

JEL Classification: 

Ermakova N.A. doctor of economic sciences, professor of the Kama State Engineering and Economic Academy
naermakova@yandex.ru

Gafurova G.G. Kama State Engineering and Economic Academy of Naberezhnye Chelny ;

In modern economy competitiveness stipulated by innovations the basis of which is Research and Development plays special part. In this connection the article examines theoretical and practical accounting and analytical problems connected with R&D expenses. Attention is paid to uncertainty of many accounting matters in relation to this entity which does not allow forming reliable infobase to effectively execute analysis of R&D expenses and creation of innovative products. Directions in which it is necessary to perfect this process are marked.

Keywords: competitiveness, R&D, innovations, accounting, concept, asset, expenses, information

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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