scholarly journals INFORMATION SUPPORT OF INNOVATIVE ACTIVITY OF THE ENTERPRISE

2020 ◽  
Author(s):  
Olga Mikhailenko ◽  
Yuliia Danchuk ◽  
Victoria Chernyak
Keyword(s):  
Innovative Activity ◽  
Information Support

scholarly journals PROBLEMS OF EVALUATING THE EFFECTIVENESS OF INFORMATION SUPPORT OF ORGANIZATION’S INNOVATIVE ACTIVITY

2019 ◽  
Author(s):  
Т.В. Якубов ◽  
Т.Б. Елбазова ◽  
К.А. Исакова
Keyword(s):  
Innovative Activity ◽  
Information Support ◽  
Sources Of Information ◽  
Management Processes ◽  
External Sources ◽  
Methodological Approaches ◽  
Functional Areas

В статье рассматриваются вопросы, с которыми сталкивается менеджмент организации при попытке оценить адекватность информационного обеспечения управленческих процессов. Несмотря на то, что функциональные направления в организации тесно взаимосвязаны и функционируют в едином информационном поле, в том, что касается их информационного обеспечения, имеются некоторые особенности. Например, в том, что касается инновационной деятельности, это акцент на внешние источники информации. Авторами предлагается методический прием для оценки эффективности информационного обеспечения инновационной деятельности, который может быть полезен в дополнение к имеющимся методическим подходам. The article discusses the issues faced by the organizations management when trying to assess the adequacy of information support for management processes. Despite the fact that the functional areas in the organization are closely interconnected and operate in a single information field, there are some features regarding their information support. For example, with regard to innovation, this focuses on external sources of information. The authors propose a methodological method for assessing the effectiveness of information support of innovative activities, which can be useful in addition to the available methodological approaches.

scholarly journals Accounting policy and its role in the formation of information support of innovation activity management

2021 ◽  
pp. 166-173
Author(s):  
Oksana Palchuk ◽  
Oleksandr Gai
Keyword(s):  
Financial Reporting ◽  
Information Resources ◽  
Innovative Activity ◽  
Information Support ◽  
Innovation Activity ◽  
Structural Method ◽  
Accounting System ◽  
Support For Innovation ◽  
Activity Management ◽  
Accounting Policy

Purpose. Research of features of innovative activity and its accounting reflection; determining their impact on the formation of accounting policies in order to build an effective accounting and information system of innovative activity management of the enterprise. Methodology of research. Realization of the purpose was carried out by means of the epistemological method which gave the chance to specify the essence of accounting policy on various directions of the innovation process; system-structural method, which allowed to classify the objects of innovation activity and its accounting. General scientific methods (induction, deduction, analysis, synthesis, abstraction, generalization) were used to develop the concept of accounting and information support for innovation activity management. Findings. It is established that the special complexity and diversity of innovation is the reason for the existence of diversity and determines the relevance of accounting policies in the formation of information support for innovation activity management. The main stages of the procedure of formation of accounting and information support of innovation activity management are proposed and the role of accounting policy, in this case, is clarified. Based on the analysis of the peculiarities of innovation, the requirements for the accounting system are formed, which should be taken into account when forming the accounting policy in order to form the information resource of innovation activity. Originality. The place of accounting policy in the process of formation of information resources of innovation activity is substantiated. The content, stages, and features of the formation of accounting policy taking into account the specifics of innovation activity are described. A distinctive feature of the proposed approach is the construction of accounting and information support for innovation activity management, taking into account the classification of objects of innovation in three areas: financing of innovation; creation (acquisition) of an innovative product; commercialization of innovation activity results. This approach will help streamline accounting methods and improve reporting transparency. Practical value. Determining the features of accounting support and accounting policy of innovation allows forming models of accounting reflection of innovation processes in accounting accounts, to determine algorithms for forming financial reporting indicators, and methods of internal accounting for their use in innovation management, taking into account industry specifics, business specifics and innovation activities of specific enterprises. Key words: innovation activity, objects of innovation activity, information support, information resources, objects of accounting of innovation activity, accounting policy.

scholarly journals Development of Management Accounting of Stocks in Information Support of Innovative Activity

2020 ◽  
pp. 273-283
Author(s):  
Olha Roieva ◽  
Keyword(s):  
Inventory Management ◽  
Information Needs ◽  
Management Accounting ◽  
Innovative Activity ◽  
Information Support ◽  
Production Cycle ◽  
Accounting System ◽  
Accounting Data ◽  
Management Reporting ◽  
Management Accounting System

The article is devoted to the research of organizational and methodical bases of construction of the administrative account of stocks and definition of its role in information maintenance of innovative activity. Based on the study and systematization of scientific literature and regulations, it is established that management accounting is a system of collecting, analyzing, summarizing and presenting information about the activities of the enterprise and its structural units to management staff to ensure effective enterprise management, adoption of correct and reasonable current, strategic and tactical decisions, as well as planning for further development of the enterprise. It is substantiated that inventory management in information support of innovation is aimed at meeting the needs of users of management reporting in objective planning, actual and forecast information about inventories to ensure the ability to make informed management decisions in the process of innovation. The concept of inventory management developed by the author in the innovation management system defines the purpose and main tasks of such accounting, includes the relevant elements, principles and methods of inventory management, which together forms the organizational and methodological foundations of inventory management. The expediency of forming an information array of data of the management accounting system and its further use for compiling management reporting on the basis of data accumulated by the accounting system is proved. The scheme of organization of inventory management based on the transformation of accounting data is given. Approaches to the classification of stocks in the management accounting system are highlighted, which substantiate the expediency of allocating the following classification groups of stocks: according to the place of stocks in the production cycle; depending on the nomenclature of stocks; in accordance with the centers of responsibility identified at the enterprise; depending on the role that specific stocks play in the process of innovation; by cost centers. Approaches to the construction of analytical accounts of inventory accounting of different levels of detail, which is aimed at ensuring the information needs of management in the process of conducting innovative activities at the enterprise re substantiated.

scholarly journals THE ORGANIZATIONAL SUPPORT OF REGIONAL INNOVATIVE ACTIVITY IN AGRICULTURE SECTOR OF UKRAINE

2017 ◽  
pp. 247-256
Author(s):  
Galyna Utkina
Keyword(s):  
Knowledge Base ◽  
Organizational Support ◽  
Agricultural Sector ◽  
New Technologies ◽  
Development Planning ◽  
Innovative Activity ◽  
Information Support ◽  
Practical Implementation ◽  
Main Task ◽  
Innovative Development

Introduction. New technologies, materials and means became the main elements of innovation, innovative activity of the industrial age emerged. The difference of the modern era of knowledge economy is in the fact that innovation processes are based and they develop owing to effective usage of information, fast and comprehensive analysis, the capabilities to isolate highly specific necessary data from large total ones. The experience of the EU countries shows the need for the development of the regional innovative components as elements of a single programme of the development. The purpose of the article is to reveal the content and the organizational support of regional innovative activity of agrarian business in Ukraine. Results. The attention is given to the fact that the equalization of socio-economic development of regions appears to be a crucial problem of Ukraine's regional policy now. This process may be based on systematic innovation transformation of social production processes, which is generally based on the restructuring of the entire system of innovative activity in the industry. Taking into account the structure of the agricultural sector in Ukraine, it is extremely appropriate to determine the implementation of the regional innovation system with respect to its members and in particular the contribution of each to achieve the integrity of the system - from the National Agrarian Academy of Ukraine to teaching math in high school. It is proved that both state and regional levels provide a particular organizational support of innovative activity of the agricultural sector. However, until operating centers of implementing reasonable model of development planning in rural areas are organized, nobody can ensure the implementation of effective regional innovative activity of agriculture industry in general. That is because their main task is not only in education and information support of the productive activities, but also in the implementation of coordination functions. To implement effective opportunity to use the knowledge linked to acquired assimilation of information flows, commodity producer should have an appropriate level of professional knowledge base due to the practical implementation of skills in professional activities. This leads to a mandatory intellectual background at the regional level (improving knowledge base, relevant educational level of subjective life of the region). The building of innovative development system of communities requires clarification and consideration of ties of innovative development of the triad "education-science-production".

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