Directions of development of accounting methodology in terms of innovation activity
The subject of research is the directions of accounting representation for innovation. The purpose of the study is to reveal the directions of development of accounting methodology in terms of innovation activity. Research methods. The dialectical method of scientific knowledge, method of analysis and synthesis, comparative method, method of generalization of data are used in the work. Results of work. The paper presents three stages of organizational form of production of innovative products. The components of the innovation strategy have been identified. Two groups of accounting objects are highlighted. The directions of accounting representation for innovation are outlined. The accounting objects in terms of non-current and current assets and expenses are separated. Conclusions. The results of the study were the following conclusions. For accounting representation of innovative products with the purpose of assistance in carrying out further planning, control and analysis, the objects of accounting in the part of non-current and current assets, expenses are separated. The appropriate organization of analytical accounting for the selected objects allows to generate reliable and complete information about the costs and results of innovation activity, helps to increase its effectiveness.