Організація обліку інноваційної діяльності: вітчизняні та міжнародні аспекти

Abstract

Досліджено поняття інноваційної діяльності та запропоновано його економічне розуміння; надана оцінка стану інноваційної сфери в Україні та економічно розвинених країнах світу. Обґрунтовано, що управління процесами інноваційного розвитку потребує відповідних аналітичних даних, які мають формуватися в системі бухгалтерського обліку. Установлено, що сучасна система бухгалтерського обліку не дозволяє сформувати інформацію щодо інноваційної діяльності, необхідну для прийняття управлінських рішень. Для адаптації МСФЗ у національній системі обліку інноваційної діяльності та для відповідності П(С)БО міжнародним стандартам проведено їх порівняльний аналіз.

The purpose of the study is to assess the state of the innovation sphere in Ukraine, compare methodological approaches to accounting for innovation, taking into account the requirements and achievements of international practice, which will increase the transparency and efficiency of management decisions. Currently, in the economic literature there is no unambiguous understanding of the essence of the concept of "innovative activity". A study of the basic definitions available in the literature reveals significant discrepancies in terminology. From both a theoretical and a practical point of view, it is very important to give a clear formulation of the concept of "innovative activity". Based on the assessment of various approaches to the definition of the concept of innovative activity, the author's definition of this category is given in the work. The modern system of accounting (financial) accounting does not allow the formation of information about innovative activities necessary for making management decisions. Analyzing the current legislation in Ukraine on accounting, in particular the Regulation (standards) of accounting, it can be noted that their rules do not regulate the peculiarities of information formation on the components of the innovation process, ie currently there is no single system of registers and accounts to reflect costs, revenues and results. innovation activity. There is an opinion of scientists that, based on this, each company engaged in such developments, it is advisable to form, taking into account the requirements of current legislation in Ukraine, its own approach and reflect its features in the order of the accounting policy. It is proved that at the present time, there are differences between the accounting methods of innovative activity in Russia and abroad. In particular, the IFRS are considering the concept of innovation is broader than FDR, in addition to admit the existence of the legal form of fixed objects of intellectual property rights and its other forms. This creates problems for the Russian reporting indicators for reporting to international standards. Thus, at present, an objective need has arisen for the development of new approaches to the formation and use of accounting and analytical information, which would make it possible to effectively manage the organization's innovative activities.