THE CONCEPT OF MANAGEMENT ACCOUNTING IN THE SYSTEM OF INFORMATION SUPPORT OF INNOVATIVE INTEGRATED STRUCTURES
Анотація
The paper considers the concept of management accounting in the system of information support for the activity of innovative integrated structures. The place of management sphere in the innovation paradigm is clarified. It was determined that the management process is one of the most important objects of innovation implementation. The peculiarities of the functioning of management systems in the conditions of adaptation to the realities of the fourth industrial revolution are studied. The need for changes in the management system in the direction of increasing its innovativeness has been proven. The problems of improving the efficiency of the innovation system and innovation activity are systematized. It is proven that in modern economic conditions, the management system in innovative integrated structures requires proper informative providing, which is formed within the framework of strategic management accounting, as a part of accounting and analytical system of such structures.
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