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Електронний архів Житомирського державного технологічного університету
Переглянути архів Інформація| Поле | Співвідношення | |
| Title |
??????????? ?????? ?????? ???????????? ??????????
Features of accounting for innovation activity expenses |
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| Creator |
????, ?.?.
Yushchak, Z.M. |
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| Subject |
?????????
??????????? ?????????? ??????? ???????????? ?????????? innovation innovation activity innovation activity expenses |
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| Description |
???? ? ???????? ?????????? ????????????? ???????? ???????????? ????????? ???????????? ???? ????????????? ??????????, ?? ? ????????? ?????????? ????????????? ????????????? ????????. ???????? ????????? ????????? ?????? ????????? ? ??????????? ?????? ??????? ????????? ????????? ? ?????????????? ???????? ??? ???????????? ??????, ??????? ? ??????????? ???????????? ??????????. ?????????? ??????? ???????? ????????? ?????? ????????? ?? ???????, ?? ????????? ?? ??????????? ?????????? ? ???????, ?? ????????????. ????????? ??????? ?????? ???????????? ??????????, ?????????? ??????? ?????? ?? ???????????? ?????? ???????????? ?????????? ?? ???????? ??????????????? ?????? (15 ??????????? ???????????, 23 ?????????????, 941 ???????? ?? ??????????? ? ?????????) ?? ???????? ??????? ??????? ???????????? ?????? ????? ??????: ???????????? ???????, ??????? ?? ?????????? ???????????? ?????????? (?????????????), ??????? ?? ?????????? ???????????? ?????????? (???????????), ????????? ??????? ???????????? ??????????. One of the factors to increase the investment value of the company is making the effective use of its innovation potential that is the key to increase the investment attractiveness. The main problem of modern accounting innovation is the lack of a unified system of accounting records and accounts to reflect costs, revenues and results of innovation. The article reviews the main shortcomings of the current accounting innovations and factors affecting innovation in developing countries. The objects of accounting for innovation activity have been detected, the approaches to reflecting innovation activity expenses on accounts have been considered (15 ?Capital investments?, 23 ?Production? 941 ?Expenditure on research and development?), as well as possible variants of analytical accounting for such expenses have been indicated: information costs, training innovation (intangible) costs of preparing innovation (material), production costs of innovation. |
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| Date |
2016-04-12T08:58:08Z
2016-04-12T08:58:08Z 2014 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2752
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;3(30)
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| Publisher |
????
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