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International Accounting

28(274) - 2013 July

Indicators of management accounting's development by industrial enterprises' innovation activity

Vol. 16, Iss. 28, JULY 2013

Available online: 28 July 2013

Subject Heading: PROBLEMS OF ACCOUNTING

JEL Classification:

Yurieva L.V. Doctor of Economics, Professor, the Department of Accounting, Analysis and Economy of Labor, the Ural Federal University named after First President of Russia B.N. Yeltsin
lv_yurieva@mail.ru

Kazakova M.A. Graduate Student, the Department of Accounting, Analysis and Economy of Labor, the Ural Federal University named after First President of Russia B.N. Yeltsin
kazakovam12@yandex.ru

The article is devoted to the estimation method of the level management accounting's development by industrial enterprises' innovation activity. It is offered to used the description of the innovation processes' cumulative and complementary effects. The summary about the level management accounting's development of innovation activity is based on the degree of those effects' manifestation. The question of development the management accounting of innovation activity in mining and smelting complex's enterprises are considered.

Keywords: managerial accounting of innovations, innovation process's model, models' cumulative and complementary effects, indicators of managerial accounting's development

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

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