ACCOUNTING AND ANALYSIS OF SCIENTIFIC AND RESEARCH, DESIGN AND EXPERIMENTAL AND TECHNOLOGICAL WORK OF THE ENTERPRISE
Scientific and research, design and experimental and technological work are part of research and intellectual resources, which in turn are the most important element of innovative potential of the enterprise. The importance of competent statement and qualified accounting is due to the need to create an information base for making informed management decisions in the field of ongoing management of innovative potential of the enterprise. In addition, accounting is the main source of information for the economic analysis of the costs of carrying out the specified type of work, on the basis of the results of which a development strategy of innovative potential of the enterprise is carried out. These circumstances determine the current research. Studies have shown that the number of scientific papers on accounting and especially the economic analysis of scientific and research, design and experimental and technological work is not significant. There are practically no works considering these objects from the standpoint of innovative potential of the enterprise. In this regard, the purpose of the study is to develop a system of analytical accounting and methodological foundations of the economic analysis of costs of scientific and research, design and experimental and technological work carried out at the enterprise. To achieve this purpose, empirical research methods were used: the study of various sources of information, description, as well as theoretical methods: analysis, synthesis, classification, abstraction, and analogy. The results of the work are the development and testing of a system of accounts for the analytical accounting of the costs of scientific and research, design and experimental and technological work, and the identification of the main areas of economic analysis of these costs. The developed system of accounts and analysis methodology is recommended to be used as part of the current and strategic management of innovative potential of the enterprise.
Keywords: accounting, economic analysis, innovative potential, scientific and research, design and experimental and technological work, accounts, costs, intangible assets.
Highlights:
various types of scientific and research, design and experimental and technological work of the enterprise were systemized. This systematization is the basis of the analytical accounting of the costs of these types of work;
a system of accounts was developed for the analytical accounting of the costs of scientific and research, design and experimental and technological work. Such a system is necessary for the accumulation of detailed information on the costs of the work used for the current management of innovative potential. In addition, it serves as an indispensable source of information for conducting economic analysis of this object;
a methodology for analyzing the costs of scientific and research, design and experimental and technological work was developed. The results of the analysis are necessary both for making tactical managerial decisions, and for strategic planning of innovative potential of the enterprise;
the system of accounts of analytical accounting and the methodology of cost analysis for scientific and research, design and experimental and technological work was tested using the example of a machine-building enterprise.
Julia Yu. Lashmanova, Candidate of Economics, Associate Professor, Department of Accounting, Analysis and Audit, Orenburg State University.