Бухгалтерський облік та аналіз господарської діяльності підприємств в умовах інвестиційно-інноваційного розвитку економіки України

Ізмайлов, Ярослав Олексійович; Izmaylov, Y.O.

Бухгалтерський облік та аналіз господарської діяльності підприємств в умовах інвестиційно-інноваційного розвитку економіки України

Ізмайлов, Ярослав Олексійович; Izmaylov, Y.O.

URI: http://eztuir.ztu.edu.ua/123456789/7398

Date: 2018

Abstract (ukr):

Дисертація на здобуття наукового ступеня доктора економічних наук за спеціальністю 08.00.09 – бухгалтерський облік, аналіз та аудит (за видами економічної діяльності). – Житомирський державний технологічний університет Міністерства освіти і науки України, Житомир, 2018. У дисертації розвинуто теорію та методологію, розроблено організаційно-методичні положення бухгалтерського обліку та аналізу господарської діяльності підприємства з визначенням пріоритетних об’єктів-стимуляторів, оновленим складом функцій, завдань та модифікацією принципів відповідно до умов інвестиційно-інноваційного розвитку. Удосконалено порядок відображення в обліково-аналітичній системі підприємств інформації про інвестиції, інновації, необоротні активи, НДДКТР, інтелектуальний капітал, гудвіл тощо. Запропоновано теоретико-методологічну модель складання інтегрованої звітності. Обґрунтовано складові організації технології облікового процесу в умовах цифровізації та глобалізації економічних відносин. Розроблено механізм поетапного економічного аналізу інвестиційно-інноваційного розвитку підприємств.

Abstract (eng):

Thesis for a doctoral degree in economics, speciality 08.00.09 – Accounting, Analysis and Auditing (by types of economic activity). – Zhytomyr State Technological University of Ministry of Education and Science of Ukraine, Zhytomyr, 2018. The thesis is devoted to the formation of evidence-based proposals on the theory development and improvement of the methodology and organization of accounting and analysis of economic activity of enterprises in conditions of investment-innovative development of Ukraine’s economy. 40 The preconditions and directions of the development of the theory and methodology of accounting and economic analysis in conditions of investment-innovative development have been substantiated. The chain character of the process of investment-innovative development, during which there is a consistent generation of innovations through investments in geometric progression to infinity, has been revealed. The model of the interconnection of investment-innovative development of enterprises and the national economy with the reflection of the main indicators, factors of influence on the expected results and determination of the role of accounting and economic analysis in the management of sustainable development of the national economy and economic entities has been proposed. The list of basic accounting objects, which are supposed to ensure the investment- innovative development of economic activity of enterprises and economy of Ukraine, as well as challenges and prospects of improving this branch of accounting have been determined. The concept-categorical apparatus has been improved by providing author's definitions, the meaningful interpretation and classification of categories: "development", "investment-innovative development" at the micro and macro level, "investment", "innovation", "fixed assets", "intellectual capital" , "goodwill". The theoretical and methodological design of improved systems of accounting and economic analysis of economic activity of enterprises with the expansion and updating of the composition of functions, tasks and modifications of the principles in accordance with the conditions of investment-innovative development of the economy has been developed. It allows creating appropriate organizational and methodical provisions of accounting and analytical support for management of investment-innovative activity of enterprises for the purpose of segmental optimization, increase in reliability and relevance of productive information. A more rational methodical approach to accounting for business operations with intellectual capital has been proposed. It provides for the algorithmization of the modeling of the automated process of accounting for synergies e ffects from the use of production capacities, personnel skills, organizational benefits, goodwill, investments, intellectual capital, innovations, intangible assets in various combinations to reflect the amounts generated as a result of the mutual influence of factors of investment-innovative development of the enterprise. Methodical approaches to the reflection of information on the formation and use of resources from own, borrowed and attracted sources for financing investment-innovative development in the accounting system have been justified, which allows to transparently, reliably and effectively control and manage the received and actually used resources for enterprise development. The theoretic-methodological model of compilation of integrated reporting by the definition of its main structural components has been proposed. It allows the interested users to evaluate the economic, social and environmental performance of the enterprise's economic activity, to transparently track the change in the main indicators of its investment-innovative development. It has been proved that the components of the organization of the technology of the accounting process in the conditions of digitalization and globalization of economic relations are the technique of organization and keeping records, methodological support, the organization of the work of the accountant, the organization of accounting development and internal control. The concept of the development of accounting in Ukraine in the medium-term perspective has been formed, which makes it possible to positively influence the compliance of the accounting information with the dynamically changing requirements imposed by different users for making effective decisions in the conditions of investment-innovative development, digitalization and 41 globalization of public relations. A draft provision (standard) of accounting "Innovative activity" has been developed. It establishes clear rules and defines the methodological bases for the formation of information on innovation activities in the composition of investment, operational and financial activities in the accounting of enterprises, thus increasing the reliability and transparency of the display of these operations. The necessity of introducing into the educational process of the developed discipline of the special training module "Accounting and analytical support of investment-innovative development" as part of the elemental composition of the organization of labor development and professional activity of accountants has been substantiated. It will form students' competence in obtaining and using accounting and analytical information for managing investment-innovative development at the mega-, macro- and micro-level. The main directions of development of training of specialists of HEI-s in the specialty "Accounting and taxation" have been offered. The mechanism of the stage-by-stage economic analysis of investment-innovative development has been worked out. This mechanism makes it possible to objectively and transparently assess trends, the structure of quantitative and qualitative changes, opportunities, efficiency and reserves for improving the economic activity of the enterprise, and then to make informed investment-innovative solutions for business development. A system of interrelated analytical indicators in the methodology for analyzing the improvement and ongoing repairs of fixed assets that create the prerequisites for the effective management of fixed assets through the correct choice of the way to restore the lost consumer properties, has been proposed. An algorithm for calculating a modified indicator of the comparative efficiency of costs for improving the functioning or purchasing of new production equipment has been presented. The use of this algorithm will ensure the generation of an information cluster for selecting one of the alternative playback options (i.e., improving or updating) of the active part of fixed assets.

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