FEATURES OF FORMATION OF ACCOUNTING POLICY IN PART OF INNOVATIVE ACTIVITY OF THE ENTERPRISE
Abstract
Purpose. Providing scientifically substantiated proposals for improving the accounting policy formation in the part of innovation activity. Methodology of research. In the process of research used as general scientific, and specific methods of knowledge in particular: methods of logical analysis, synthesis, induction and deduction (in clarifying the content of the concept of "objects of accounting for innovation"); method of systematic study of economic processes (in developing practical recommendations for improving the formation of accounting policies in the part of innovation activities); abstract- logical method (when generalizing the theoretical positions, establishing causal relationships and forming conclusions and proposals). Findings. Features of innovation activity as an object of accounting were considered. The scientific and methodical recommendations for improvement of formation of accounting policy in the part of innovation activity at the enterprise were substantiated. It has been determined that the accounting policy in the part of innovation activity should include organizational, methodological and technical aspects of financial, managerial and tax accounting of all objects of innovation activity. Originality consists in substantiation of methodical positions on the definition of the tasks of formation of the accounting policy in the part of the innovation activity of the enterprise. It was proposed to include organizational, methodological and technical aspects of financial, managerial and tax accounting of all objects of innovation activity in the formation of the accounting policy and to develop a working plan of accounts on the principles of separation of responsibility centers for expenses and revenues of innovation activity, taking into account the peculiarities of each individual stage of the innovation cycle. Practical value is that the main provisions of this study in the form of practical recommendations can be used by business entities to improve the formation of accounting policies in the part of innovation activities.
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