UDC 65

Specificity of Accounting for Innovation Costs

Published в Auditor · Volume 3, Issue 12, 2017 · Pages 28–34 · Rubrics: ACCOUNTING AND REPORTING
DOI 10.12737/article_5a323c20b189b4.93630780
Received: 12.12.2017 Accepted: 26.12.2017 Published: 26.12.2017 Language of publication: RUS
Authors
1 Reshetnev Siberian State University of Science and Technology (Department of Accounting, Associate Professor)
Russian Federation
2 Reshetnev Siberian State University of Science and Technology (Department of Accounting, Associate Professor)
Novosibirsk, Russian Federation
Th e article considers the problems related to specifi city of cost accounting associated with innovations, defi nes users’ goals with regard to information about the costs of innovations, assesses the approaches to cost accounting in diff erent systems of accounting (fi nancial, tax and administrative).
innovation accounting cost sub-accounts types of innovations.

Современные условия хозяйствования, стремление поддержать и обеспечить конкурентоспособность бизнеса, курс на инновационный характер развития экономики создают предпосылки для развития инновационных подходов к осуществлению деятельности компаний разных отраслей и видов деятельности.

References

1. Nalogovyy kodeks Rossiyskoy Federacii: chast' vtoraya ot 05.08.2000 g. №117-FZ [Elektronnyy resurs]. - Rezhim dostupa: www.consultant.ru.

2. Federal'nyy zakon ot 06.12.2011 №402-FZ «O buhgalterskom uchete» (prinyat GD SF RF 22.11.2011) [Elektronnyy resurs]. - Rezhim dostupa: www.consultant.ru.

3. O formah buhgalterskoy otchetnosti organizaciy [Elektronnyy resurs] : prikaz Minfina RF ot 02.07.2010 № 66n. - Rezhim dostupa: http://www.consultant.ru.

4. Polozhenie po buhgalterskomu uchetu «Uchetnaya politika organizacii» (PBU 1/2008) [Elektronnyy resurs] : prikaz Minfina RF ot 06.10.2008 № 106n. - Rezhim dostupa: www.consultant.ru.

5. Polozhenie po buhgalterskomu uchetu «Uchet rashodov na nauchno-issledovatel'skie, opytno-konstruktorskie i tehnologicheskie raboty» (PBU 17/02) [Elektronnyy resurs] : prikaz Minfina RF ot 19 noyabrya 2002 g. № 115n. - Rezhim dostupa: www.consultant.ru.

6. Plan schetov buhgalterskogo ucheta finansovo-hozyaystvennoy deyatel'nosti organizaciy i Instrukciya po ego primeneniyu [Elektronnyy resurs] : prikaz Minfina RF ot 31.10.2000 № 94n. - Rezhim dostupa: www.consultant.ru.

7. Ob utverzhdenii statisticheskogo instrumentariya dlya organizacii federal'nogo statisticheskogo nablyudeniya za deyatel'nost'yu v sfere obrazovaniya, nauki, innovaciy i informacionnyh tehnologiy [Elektronnyy resurs] : prikaz Federal'noy sluzhby gosudarstvennoy statistiki ot 05.08.2016 № 391. - Rezhim dostupa: www.consultant.ru.

8. Ob utverzhdenii statisticheskogo instrumentariya dlya organizacii federal'nogo statisticheskogo nablyudeniya za chislennost'yu, usloviyami i oplatoy truda rabotnikov, deyatel'nost'yu v sfere obrazovaniya, nauki, innovaciy i informacionnyh tehnologiy [Elektronnyy resurs] : prikaz Rosstata ot 03.08.2015 № 357 (red. ot 05.08.2016). - Rezhim dostupa: www.consultant.ru.

9. Abubakirova K.N. Uchet zatrat na innovacionnuyu deyatel'nost' : avtoref. dis. … kand. ekon. nauk: 08.00.12 / K.N. Abubakirova. - Nizhniy Novgorod, 2012. - 25 s. EDN: https://elibrary.ru/ORQIUY

10. Avilkina M.A. Razvitie ucheta zatrat na innovacionnye meropriyatiya // Vestnik Polockogo gosudarstvennogo universiteta. Seriya D: Ekonomicheskie i yuridicheskie nauki. - 2008. - № 10. - S. 89-94. EDN: https://elibrary.ru/VXLWOX

11. Sysoeva I.V. Finansovyy uchet innovaciy // Stroitel'stvo i arhitektura - 2015. Sovremennye informacionno-ekonomicheskie tehnologii: tendencii i perspektivy razvitiya. - 2015. - S. 356-359. EDN: https://elibrary.ru/VGVHLX

12. Fedorova I.Yu. Postanovka sistemy strategicheskogo upravlencheskogo ucheta v organizaciyah vnutrennego vodnogo transporta // Audit i finansovyy analiz. - 2014. - № 5. - S. 256-263. EDN: https://elibrary.ru/TJUGCX

13. Schemelev A.N. Strategicheskiy uchet innovaciy v kommercheskih organizaciyah: teoriya i metodologiya : dis. … d-ra ekon. nauk : 08.00.12 / A.N. Schemelev. - Rostov n/D, 2007. - 255 s. EDN: https://elibrary.ru/NORYYH

Login or Create
* Forgot password?