INNOVATIVE ACTIVITY AND ACCOUNTING OF TARGETED FINANCING OF INNOVATION PROJECTS

Анотація

Introduction. The peculiarities of innovation activity of enterprises are considered in the article: signs of innovation as an object of accounting, pecularities of finance sources, the order of reflecting in accounting of targeted financing for innovation projects. The aim of the study is to reveal the theoretical approaches to the integration of innovation and gives based on them recommendations for improvement of accounting techniques and innovation in fixed assets by targeted financing for management. Methods. The historical method and the method of comparison are used to find and clarify the essence of the concept of “innovation”, as well as the method of modeling to develop accounting model of innovation into fixed assets obtained free of charge through targeted funding. Results. The results of research aimed at improving the reliability, efficiency and analyticity of accounting that will strengthen the effectiveness of all activities and cash management innovation in terms of covering the cost of acquirement(creation) of fixed assets of enterprises, tabular and graphical methods – to develop a conceptual framework for accounting for targeted financing of innovation projects. Discussion. The prospects for further research include the improving of the theoretical aspects of accounting for certain funding, including improving the reporting of information on the volume of receipt and use the proceeds of targeted financing Kafka, S. (2017). Innovative Activity and Accounting of Targeted Financing of Innovation Projects. The Institute of Accounting, Control and Analysis in the Globalization Circumstances, (1-2), 38–48. doi: 10.35774/ibo2017.01.038

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