THE PROCESS OF MANAGING INNOVATIVE DEVELOPMENT AS AN OBJECT OF ACCOUNTING AND ANALYSIS
Abstract
Introduction. The basis of the innovative development of production entities is the creation of a unique combination of internal capabilities, taking into account the factors of the external environment. To ensure effective management of the innovative development of enterprises, it is extremely important to create a dynamic accounting and analysis system that reflects the components of internal potential and the determination of external trends. The development of accounting and analytically based management principles for the innovative development of enterprises will create the prerequisites for the stabilization of economic growth.
Methods. During the preparation of the article, a systematic research approach was used, which made it possible to assess the state of implementation of the process of managing innovative development in the domestic practice of entrepreneurship; the method of theoretical comparison to improve legislative regulation and areas of accounting and analytical procedures; the method of expert evaluations - in the development of organizational provisions for the implementation of the mechanism of accounting and analytical principles of management of innovative development of enterprises in Ukraine.
Results. The article defines the process of managing innovation and development of the enterprise and modern principles of innovative activity and development of the enterprise. Factors affecting the success of innovation implementation were analyzed. The study revealed the main problems of the formation of the mechanism of innovation and development of the enterprise, which require a comprehensive solution.
Discussion. Further research on the development of the process of managing the innovative development of enterprises will consist in the justification of the implementation of modern trends in the formation of an information system based on strategically oriented accounting data and analytical procedures.
Keywords
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DOI: https://doi.org/10.35774/ibo2022.01-02.022
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