Accounting-analytical model of innovation-active business entities

摘要

The necessity of improving the tools of indirect stimulation of the innovation-active business entities is substantiated. A review of the views of various authors on the problem of stimulating the activity of innovative business entities is presented. The necessity of the development of accounting and analytical support of the innovation-active business entities in order to generate relevant information on innovation processes for internal users is substantiated. The main stages of the author's method for adjusting tax rates within the regional taxation are presented. The factors influencing the innovation activity of the business entities are singled out. The definition "management accounting of innovations" is specified. The aims and the objectives of the management accounting of innovations are submitted. The objects of valuation in the management accounting of innovations are categorized. The stages of budgeting the innovative development are developed. The indicators of the budget of innovative development are formed. This model allows increasing the efficiency of the innovation-active business entities.