Work number - M 26
Presented by National Scientific Center “Institute of Agrarian Economics”
Authors:Stoliarchuk Nadiia Mykolaivna
The purpose of scientific work is to develop theoretical bases and to improve organizational and methodological regulations of accounting and internal audit of innovation objects in the agricultural research institutions in terms of institutional changes.
Author defined the concept of "innovation" as the object of accounting based on three approaches to defining the essence of this category: economic, legal, accounting. There’re created scientific basis of the priority application cost approach in the evaluation of product innovation in agricultural research institutions, as the best match of the historical (actual) cost and gives an opportunity to evaluate and reflect a balance of intellectual property as intangible assets. There’re formed conceptual basis of accounting and internal audit of innovation activity by developing models of the impact of innovation on the development of social and economic institutions of Ukraine. An order of the licenses licensors and licensees is proposed, as well as organizational and methodological approaches internal audit of budgetary institutions through the development of a program of internal audit innovation and intellectual property at research institutions and relevant working papers to effectively plan and control the use of budget funds for the creation of innovative products and its commercial circulation.
Compared with world analogues this work allows to reflect in the accounting and reporting cost of property rights to intangible assets, exclusive license and development costs of innovative products with a capital character.
There’re implemented an original document “Card of overhead costs” registers “Journal of marketing activities in the commercialization of innovative products” and “Statement signed licensing agreements” Provision on the inventory of innovation research institutions, forms of working papers and Program of internal audit innovation and objects of intellectual property in research institutions, and the method of accounting of innovation activity.
The economic effect of the introduction of methods is calculated on the basis of key indicators of investment attractiveness of The Plant Production Institute nd. a. V.Ya. Yuryev of NAAS with the available data of accounting and modeled under a new technique developed by the author. As a result, investment attractiveness indicators are better in the second case.
Number of publications: 36 scientific papers, including 12 articles, 17 abstracts (2 in foreign editions), 1 method guidance, 3 practical guides, 1 brochure, 1 collective monograph, 1 individual monograph. The total number of references to earlier publications of author is 7 (according to the database of Google Scholar), h-index = 2.Novelty and competitiveness is protected with 4 certificates of registration of copyright.