Фінансове обґрунтування інноваційних проектів в обліку та звітності

Abstract

У статті обґрунтовано теоретичні засади і розроблено практичні рекомендації з визначення доцільності фінансування інноваційного проекту з формування інтегрованої звітності. Досліджено компліментарний простір взаємодії інвестицій та інновацій в обліково звітній системі підприємства. Визначено складові інвестиційно інноваційного процесу при формуванні інтегрованої звітності. Обґрунтовано доцільність застосування методу PRINCE2 в управлінні фінансуванням інноваційного проекту з формування інтегрованої звітності. Сформовано методичні рекомендації визначення доцільності фінансування включення показника до інтегрованого звіту.

It is proved in the article that integrated reporting is an innovation, and the procedure for collecting, processing and systematization of information in integrated reports is an innovative project. It is proposed to determine the investment-innovation process of integrated reporting as an eclectic combination of investment and innovation activities, resulting in an integrated report. The components of the investment-innovation process of integrated reporting are determined. The logical order of the main stages of the implementation of the innovative project of integrated reporting based on the PRINCE2 method is developed. It is proved that integrated reporting process includes the implementation of certain types of accounting tasks – justification of the sources of financing the costs of the project implementation, definition of the need for the integrated report indicators and their calculation. It is determined that in order to substantiate feasibility of investments in integrated reporting it is necessary: to define the purpose of the project; to identify the structure of the project (sub-goals, main stages of work); to determine the necessary volumes and sources of funding; to select the executors (in particular, to form a working group that will deal with the processing and presentation of information in integrated reports); to determine the terms and schedule of the project implementation; to calculate the budget of the project; to take into consideration possible risks; to provide control of the project’s progress from pre-design to verification stage. For the effective implementation of the innovative integrated reporting project it is proposed to record the employees offers on disclosure of information, get an additional opportunity to combine ideas by creating a “constructor” of the integrated report content in the form of “Corporate Database of Integrated Report Indicators". It is suggested to use a unified index of indicators according to the sections of the integrated report with the distribution of indicators by types (for example, quantitative, qualitative and financial), and a description of the information they characterize, in order to implement the innovative project of integrated reporting. The methodical recommendations for determining the appropriateness of financing the inclusion of an indicator in integrated reports have been formed, which will help to balance the interests of different groups of integrated reports’ users and maximize the effectiveness of investments in integrated reporting.