ACCOUNTING POLICY MODELING IN THE CONTEXT OF ENTERPRISЕ INNOVATIVE DEVELOPMENT PROVIDING

Abstract

The research paper is devoted to the scientific solution of the actual scientific and applied problem, which consists in the development, elaboration and scientific substantiation of the theoretical basis, methodological approaches and recommendations for the accounting policy modeling in the context of enterprise innovative development providing. The purpose of the research paper is organizational provisions substantiations and recommendations development for enterprises accounting policy improving for the innovative development activating. General scientific methods (analysis, synthesis, induction, deduction, concretization, abstraction, method of historical and logical research), methodological methods of the research object studying (sampling, generalization, modeling, review, calculation, comparison, testing) and postulates of the theory of the accounting system formation and functioning are the methodological base of the research. The genesis of the theoretical basis development management of the enterprise innovative development was studied, its deterrent factors were determined, and activation mechanisms were proposed. The procedural issues of accounting policy formation were analyzed and its model was developed with taking into account the assessment of the external environment, the goals and objectives of enterprise management, and the features of innovative activity for the rational organization of accounting at domestic enterprises. The recommended model basis is the application of criteria for the recognition and use of the innovative product, in accordance with the assessment of the costs success. The model takes into account the peculiarities of the innovative activity of the business entity: organizational form, innovative infrastructure objects, innovative activity trends and various options of their combination. In the proposed model, the key role is assigned to the formation of accounting and analytical support, including the development of the accounting policy that helps protect the interests of enterprise management. Such scheme involves the following stages: analysis of modeling factors, setting goals for the accounting policy formation, elements selection, the optimal model approval, verification of content in practice and correction of the model. The enterprises accounting policy formation, in the recommended model, takes place according to the principles of legality, adequacy, transparency, efficiency, unity and with taking into account the nature of influence factors that determine the choice of its objects and elements.