title: ÐÐ½Ð°Ð»Ð¸Ð· ÑÐ¸ÑÑÐµÐ¼Ñ ÑÑÐµÑÐ° Ð¸Ð½Ð½Ð¾Ð²Ð°ÑÐ¸Ð¹ Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¸ ÑÐ½ÐµÑÐ³ÐµÑÐ¸ÑÐµÑÐºÐ¾Ð¹ Ð¾ÑÑÐ°ÑÐ»Ð¸
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Analysis of the innovation accounting system in the energy industry
Creators: name: Ð¨Ð»ÑÐºÐ¾Ð²Ð°, Ð¡Ð²ÐµÑÐ»Ð°Ð½Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2020
Subjects: Ð­Ð½ÐµÑÐ³ÐµÑÐ¸ÑÐµÑÐºÐ¸Ðµ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ
ÐÑÐ¾Ð¼ÑÑÐ»ÐµÐ½Ð½ÑÐµ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ

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description: Purpose of the work: to analyze the system of accounting for innovations at the enterprise of the energy industry and develop recommendations on its basis for improving the quality of accounting for innovative processes in this area. The object of the FQP research is energy companies. The subject of the research is the process of accounting for innovations and analysis of investments in innovative projects in companies of the energy complex. In the process of writing the work, the following research methods were used: analysis and synthesis; systemic method; deduction method; method of vertical and horizontal analysis; correlation analysis. It was recommended in the work to use the classifier in the field of keeping records of innovative costs, which will make it possible to more accurately assess the innovative costs of enterprises in the energy industry. A detailed transformation of accounting accounts has been proposed and a primary document flow in the field of accounting for innovative costs has been formed, which makes it possible to gradually reflect the processes of innovation and conduct more precise control over their implementation and optimization. With regard to management accounting, the features of planning an innovative project and the distribution of responsibility between the units involved in its implementation are highlighted. Modulation of the structure of innovations was carried out in three stages, compatible with the system of accounting and management accounting. The theoretical significance of the study is the development and clarification of certain provisions for accounting for innovation processes. Practical conclusions and recommendations obtained from the research results can be used in organizing accounting procedures by energy companies.