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Innovation activity as the object of administrative calculation

Vol. 15, Iss. 24, JUNE 2012

Available online: 27 June 2012

Subject Heading: Account problems

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Sarantseva E.G. PhD in Economics, Associate Professor of department "Economic Analysis and Calculation", the Mordovia State University
Sarantseva@bk.ru

Davydova V.V. PhD in Economics,, Professor of department "Economic Analysis and Calculation", the Mordovia State University
8(834)224-40-91

In the article the need of formation and development of management accounting of innovative activity is considered. Effective management of expenses for innovative activity at different levels is provided with use of the methodical unity assuming uniform requirements to information support, planning, the account, the analysis of expenses at the enterprise. The system of management accounting connects all these elements in uniform methodological and methodical space and acts as complex, system research of expenses for production and innovative activity. Use of system of management accounting of innovative activity will allow to receive reliable, operational information for adoption of the strategic decisions directed on achievement of competitive advantages and increase of effective activity of the innovative enterprises.

Keywords: innovation activity, expenditure for innovation activity, administrative calculation

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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