Formation of the internal document flow in the process of creation of an effective system of innovation management

Inna Vasylivna Melnychuk


Introduction. In the article it has been considered the importance of efficient document flow in the sphere of innovation with the aim to create the necessary accounting and analytical framework for the effective management of innovation processes in enterprises. The problems and the basic principles of formation of innovation information are determined. Namely, we defined the procedure of creation a single information base for innovation in the internal primary documents and reporting in order to recognize the innovation expenditures and their estimation with further reflection on the accounts.

Purpose is to analyze the existing methods of accounting and innovations in the sphere of creation of an effective system of evaluation and accounting innovation expenditures, revenues and results in the process of innovation activity; to propose a set of measures to provide information  implementation of management as for the realization  of innovation activity in enterprises.

Method (methodology). In the course of study of innovation processes accounting problems in domestic enterprises it has been used the method of formalization with the aim to improve primary documents, registers and reporting forms to reflect information about innovations and observations and questionnaires. It has been also used with the aim to develop proposals to improve the organization of accounting innovation processes in domestic enterprises.

Results. The basic approaches to account management by the innovative processes are proposed. The registers and forms of internal reporting for management decisions in optimization of innovation expenditures and sources of their coverage are developed. Among them there are the cards of counting of employees innovations proposals, test survey; Statement of analytical accounting ofinnovation expenditures, Statement of analytical accounting of prepaid expenses of innovative character. The primary documents and registers to collect and process information about innovation in enterprises are developed. They will give a reliable estimation of innovation expenditures in the implementation of innovative projects and programs; identify the sources of these costs throughout the life cycle of innovation based on expert assessments; make a planned estimation of innovation expenditures in accordance with standard indicators and forecast future income on the basis of modeling; analyze actual innovation expenditures in the current period and develop innovative investment projects of strategic importance.


innovation; method of accounting innovations; accounting and analytical support of innovation management; organization of accounting; management accounting; internal documentation; internal reporting

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On Innovation Activity. Law of Ukraine, No. 40-ІV from 04.07.2002 (2002). Retrieved October, 15, 2014, from :

Chart of Accounts assets, capital, liabilities and business operations of enterprises and organization, and instruction on the use of the Chart of Accounts assets, capital, liabilities and business operations of enterprises and organization, The order of the Ministry of Finance of Ukraine, No. 291 from 30. 11. 1999. (1999). Retrieved October, 15, 2014, from : http://zakon3.

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Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa

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