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INNOVATION PROCESS AS  THE   OBJECT  OF ACCOUNTING

udc 657.421.3 O . Prokopishyna

The results of research aimed at further development of accounting methods for innovation activity are given. On the basis of revealing the essence of innovation process and its stages the s y s te m a tiz a tio n and specification of the procedures of fin a n cia l a n d m a n a g e m e n t a c co u n tin g a re c a rrie d o u t. T h e a b o ve -m e n tio n e d p ro ce -dures are aim ed at form ing the inform ation and analytical com plex of decision -m aking support concerning innovations developm ent and com m ercialization. The distinct accounts for innovation processes expenses and sales of innovative products that m ay enrich analytical features of accounting system of innovation activity are p ro p o s ed  to u s e .

Key words: innovation, innovation  process, accounting.

ІННОВАЦІЙНИЙ ПРОЦЕС ЯК ОБ'ЄКТ БУХГАЛТЕРСЬКОГО ОБЛІКУ

удк 6 5 7.421.3 Прокопішина   О . В .

Висвітлено результати досліджень у напрямку обґрунтування та подальшого розвитку методичного забезпечення обліку інноваційної діяльності. На основі виявлення сутності інноваційного процесу та його стадій проведено систематизацію та уточнення змісту процедур, які повинні здійснюватися підсистемами фінансового та управлінського обліку для забезпечення формування інформаційно - аналітичного комплексу підтримки управлінських рішень щодо розробки та комерціалізації інновацій. В обліковій роботі інноваційно активних підприємств запропоновано до використання спеціальні рахунки бухгалтерського обліку, які дозволяють розш ирити можливості аналізу результатів ін н о в а ц ій н о ї д ія л ь н о сті.

Ключові слова: інновації, інноваційний процес, облік.

ИННОВАЦИОННЫЙ   ПРОЦЕС C

КАК ОБЪЕКТ БУХГАЛТЕРСКОГО УЧЕТА

удк 657.42 1.3 Прокопишина Е. В.

Освещены результаты исследований, направленных на обоснование и даль -нейшее развитие методического обеспечения бухгалтерского учета инноваци-онной деятельности. На основе выявления сущности инновационного процесса и его стадии проведена систематизация и уточнение содержания процедур, кото -рые должны осуществляться подсистемами финансового и управленческого учета для обеспечения формирования информационно - аналитического комплекса поддержки принятия управленческих решений относительно разработки

©  O. Prokopishyna, №   4 (64 ),  2 0 1 2и коммерциализации инноваций. В учетной работе инновационно активных предприятий предложено использовать специальные счета бухгалтерского учета, которые позволяют расширить возможности анализа результатов инновационной деятел ьности.

Ключевые слова: инновации, инновационный  процесс, учет.

In actual global high competitive environment only enterprises that permanently implement effective innovations are able to follow the path of sustainable development. To ensure success of innovation activity m anagers have to consider the information, that is not typically accumulated by standard accounting system, thus requirements to accounting h a s b e e n c h a n g in g s ig n ific a n tly d u e to s ig n ific a n t in c r e a s e o f in n o v a tio n p r o c e s s s u c c e s s im p a c t.

C a u s e d b y th e p r a c tic a l n e e d , th e in fo r m a tio n c o n te n t of accounting system is expanding both in the subsystem of fin a n c ia l a c c o u n tin g , w h e r e n e w o b je c ts a n d m e th o d s o f accounting arise perm anently, and in the subsystem of managem ent accounting and controlling, which focuses on providing internal users with comprehensive analytical in fo rm a tio n o n b u s in e s s p ro c e s s e s , in v o lv e d re s o u rc e s a n d achieved re s u lts .

On the request of the current management practices a wide cohort of scientists, including B. Valuiev [1], V. Zhuk [2], O. Kantaieva [3], S. Labunska [4], A. Pylypenko [5 - 7], M . Pushkar [8], conducts scientific substantiation of m ethodology and technology of accounting of innovation activity. The rese­archers note that one of the main components of information and analytical support of innovative business is accounting, development of which should be conducted in the direction of ensuring effective information support of key management functions. Thus, M . Pushkar [8] emphasizes the necessity of fo r m in g s u c h a s y s te m o f m a n a g e m e n t a c c o u n tin g o f in n o v a tio n p ro c e s s e s th a t w o u ld a llo w in fo rm a tio n s u p p o rt o f e ffe c tiv e in n o v a tio n p o lic y b o th a t th e n a tio n a l le v e l a n d a t th e le v e l o f d is tin c t e n te rp ris e in c o n d itio n s o f u n c e rta in ty a n d economic globalization. A. Pylypenko [6] expresses the belief th a t th e e n te rp ris e a c c o u n tin g s y s te m is th e in s tru m e n t fo r foundation of m anagem ent of knowledge as a key resource of th e n e w e c o n o m y .

D espite the extrem e urgency and considerable practical im p o rta n c e o f re le v a n t re s e a rc h e s , a t th e tim e s c ie n tis ts agree that "unlike other objects of accounting - inventory, lia b ilitie s , p ro d u c tio n c o s ts , re v e n u e a n d o th e rs , w h ic h a re topics for constant research aim ed on the im provem ent of accounting, m ethods and organization of accounting of innovation processes are not so w ell designed " [1 , p. 28]. O ne o f th e m a jo r s h o rtc o m in g s o f e x is tin g re c o rd -k e e p in g s ta n d a rd s is th e a b s e n c e o f u n ifie d s y s te m o f re g is te rs a n d accounts for allocating costs, incomes and results of in n o v a tio n a c tiv itie s . O . K a n ta ie va a rg u e s [3 ] th a t th e e x is tin g accounting m odels do not m atch the diversity of innovation p ro c e s s e s a n d d o n o t g e n e ra te e n o u g h re lia b le d a ta fo r econom ic analysis and regulation in the field of innovations.

S o , th e p u rp o s e o f th is p a p e r is fu rth e r d e v e lo p m e n t o f accounting m ethods for innovation activity and revealing ra tio n a l a c c o u n tin g te c h n iq u e s g ro u n d in g o n th e e s s e n c e a n d stages of enterprise innovation process.

D eeping in scientific literature it m ay be found out, that innovation process is the core component of innovation activity. Oslo Manual [9] defines innovation activity as all scientific, technological, organizational, financial and com m ercial steps w h ic h ac tually, or are in ten d ed to, lead to th e im p lem en tation of innovations. A com mon feature of the innovation is that it m ust have been implemented [9]. The process of transformation of idea into product, introduced on the m arket, m ay be considered a s th e in n o v a tio n p ro c e s s . M . S o ta ra u ta a n d S . S rin iv a s [1 0 ] reasonably propose to define innovation process as evolutionary process, the developm ent of an invention into in n o v a tio n a n d its fu rth e r d is s e m in a tio n b e y o n d its in v e n to rs . T he essence of defining the innovation process m ay be revealed via disclosing its stages. However in this respect the agreem ent betw een scholars has not been achieved.

According to E . R ogers [1 1 ] five stages m ay be distinguished in the innovation process: agenda-setting (when a com pany reveals the problem to be solved by m eans of innovation); matching (when this problem is being aligned w ith an innovation); redefining/restructuring (when the in n o v a tio n is m o d ifie d to m e e t s p e c ific re q u ire m e n ts o f th e com pany); clarifying (w hen the way of innovation im plem enting is elu cidated) and routinizing (w hen the in n o v a tio n b e c o m e s a p a rt o f d a y -to-d a y w o rk in th e company). M. Sotarauta and S . Srinivas [10] as the stages of innovation process discriminate variation, selection, retention and struggle.

R esearches also assum e that the stages of innovation process depend upon com pany innovation strategy. M oreover, th e re is n o s tro n g a g re e m e n t u p o n s tra te g y c la s s ific a tio n a n d d e fin itio n .

S om e theorists distinguish "exploration" and "exploita­tion" strategies. According to J. March [12] under exploration s tra te g y in n o v a tio n p ro c e s s h a v e s ta g e s a s fo llo w s : s e a rc h , variation, risk taking, experimentation, play, flexibility, discovery, innovation. While under exploitation strategy a c o m p a n y fu lfills re fin e m e n t, c h o ic e , p ro d u c tio n , e ffic ie n c y , selection, im plem entation and execution as consecutive steps of innovation process. J. M arch [1 2] also suggests that the exploitation strategy will give positive, proximate and predictable results, w hereas for exploration strategy the results are often uncertain, distant and even negative. Thus, exploitation strategy may be employed in short-term perspective and the burdens of proof for explorative strategies are much more challenging.

V a n d e V e n e t a l. [1 3 ] a rg u e th a t a c o m p a n y m a y choose "divergence" or "convergence" behavior. D ivergence is th e ty p e o f in n o v a tio n s tra te g y w h e n a c o m p a n y e x p lo re s and expands its activity in different directions. The stages of in n o v a tio n p ro c e s s u n d e r th is s tra te g y a re : a ) c re a tin g id e a s and strategies; b) learning by discovery; c) building rela­tionships and porous networks; d) creating infrastructures for collective advantage; e) R&D collaboration with other firms or universities, or participation in standard setting activities. In contrast to divergence, convergence behavior is a strategy of in te g ra tin g a n d n a rro w in g th a t fo c u s e s o n te s tin g a n d exploiting a given direction. Follow ing activities are conducted d u rin g th e in n o v a tio n p ro c e s s : a ) im p le m e n tin g id e a s a n d strategies; b) learning by testing (trail and error); c) executing relationships in established networks; d) operating within in fra s tru c tu re s fo r c o m p e titiv e a d v a n ta g e .

O n the highest level of abstracting innovation process m ay be depictured as the life cycle of innovation, which starts

w ith novelty spring and ends w hen after im plem entation innovation loses features of novelty and becom es a part of everyday routine. This approach to revealing stages of innovation process allows its structurization in time and grounding the sequence of accounting procedures execution. T h e p ro p o s e d m a tc h in g o f a c c o u n tin g p ro c e d u re s to th e stages of innovation life cycle (ILC) is presented in the Figure. T h e T a b le d is c lo s e s th e c o m p o s itio n o f a c c o u n tin g s u p p o rt s y s te m fo r in n o v a tio n p ro c e s s d is tin g u is h in g m a n a g e m e n t and financial accounting spheres.

Cash flow

 

 

 

 

{F2>

{F3}

{F4}

{F5>

 

 

/

 

 

 

 

 

fe s tin g

nyark e t 'e n try

grow th

s atiety

 

 

 

 

M 2}

{M 3}

{M ,}

{M 5}

I F/nancial

і A ccou n tin g * procedures

I    life cycle

I e g ra d a tio n /re -nova tion

lanagement

accounting procedures

F o r a c c o u n tin g o f in n o v a tio n p ro c e s s a t th e s ta g e o f development the requirements of the National Standard of Accounting 8 "Intangible Assets" are highly im portant. A c c o rd in g to th e N a tio n a l S ta n d a rd o f A c c o u n tin g 8 the deve lo p m e n ts o b ta in e d a t th is s ta g e s h o u ld b e re p o rte d a s assets only if an enterprise intends and has technical ability and resources to com m ercialize innovative products and re c e iv e e c o n o m ic b e n e fits fro m its s a le o r u s e , a s w e ll a s h a s inform ation for reliable determ ination of the costs associated w ith the developm ent of innovations. In case an enterprise in te n ts to d e v e lo p ta n g ib le a s s e ts th e N a tio n a l S ta n d a rd o f Accounting 9 "Supplies" and the N ational Standard of Accounting 7 "Fixed Assets" are applied, so all costs incurred with in n ovative ac tivities are reflected on th e ac c ou n t 39 "D eferred Charges", and on the end of testing stage of innovation life cycle are posted to the account 15 "Capital Expenditures" (in case th e re s u lt o f in n o v a tio n p ro c e s s is p o s itiv e ) o r to s u b -a c c o u n t 941 "E xpenses on R esearch and D evelopm ent" (if the result is negative). Thus, according to the N ational Standards of A c c o u n tin g e x p e n s e s in c u rre d d u rin g d e v e lo p m e n t a n d tes tin g s ta g e o f in n o v a tio n life c y c le c a n n o t b e c a p ita liz e d if th e s e d o n o t m e e t th e re q u ire m e n ts u p o n a s s e ts re c o g n itio n ; s o th e m a in ta s k o f fin a n c ia l a c c o u n tin g o n d e v e lo p m e n t a n d testing stages is correct docum entation and calculation of expenses, w hich increase the expenses of the referenced p e rio d a n d re d u c e in c o m e .

Fig. System atization of accounting procedures by stages of innovation life cycle

{F 1 }

IF 6 }

{F 7}

d

n t

{M 1 }

{M 6}

{M 7 }

Table

Decomposition of accounting procedures set by stages of innovation life cycle

Stage of I L C

Financial accounting procedures

Management  accounting procedures

1                                                                    2 3

 

{F 1 }

Accounting for research  and  development (R&D) expenses; accrual of expenses  of the referenced period

{M 1 }

C ontrolling the  am ount and  com position  of expenditure on  R&D; justification of management decisions on "indoor or outdoor" innovation

 

{F2}

O rganization   of accrual of deferred   charges as assets, estim ating original value  of new ly created intangible   assets (IA), justification and selection of d e p re c ia tio n   m e th o d fo r   n e w ly c re a te d I A

{ M 2 }

Assessm ent of the com petitiveness of innovative product (IP ), calculation  payback period   of innovation project,   justification of management  decisions on optim ization  the weighted  average  cost of capital in case additional financing    is needed

 

{F3}

Justification, selection and im plem entation of

procedures   of deferred   charges allocation, organization   of documents  workflow  upon IP production   and  sale, analytical and synthetic accounting  of IP revenue

{ M 3 }

Budgeting  of full IP  production  and sale costs; selection of rational m ethods of production costs allocation; justification of management  decisions in p ric in g policy

T able (the ending)

1 2 3 4 5

 

{F4}

O rganization   of docum ent workflow, analytical and synthetic accounting for paym ents to contractors in operations   of IP  production  and  sale, accounting for innovation   activity incom e, establishm ent/ re p l e n is h m e n t  o f re s e rv e fo r fu rth e r R & D expenses

{ M 4 }

F orm ation   of inform ation  to find the reserves  to reduce costs, determ ining the level of reserve for further R &D expenses

 

{F5}

Analytical and  synthetic accounting for transactions  of transferring  ownership   on IP p ro d u c tio n  te c h n o lo g y

{ M 5 }

Justification of m anagem ent  decisions on optim ization of technology  of IP production


 

{F6}

R e v a lu a tio n  o f c re a te d  I A  a n d /o r u n w a n te d  I P , accounting for receivables   on  IP  based on allowance  of uncollectible debts

{ M 6 }

Justification for changing the  production   program and determ ination   of the reasonable  am ount of IP pro d u c tion   ba s e d  on C V P -a n a lys is , ju s tific ation of decisions upon  the transfer pricing

 

{F7}

D ocum entation  of created  IA decom m issioning, accounting of revenue and expenses on operations of elim ination  of IA  and/or non-liquid  leftovers of p r o d u c e d   I P

{ M 7 }

Inform ation  and  analytical support for m anagem ent decisions regarding   the term ination  of IP production based  on  allocation  of fixed costs

egD enTo fulfill this task it is rational to introduce distinct synthetic account "Innovation P rocesses E xpenses" in class of accounts 8 "E xpenses". In this case all expenses incurred during the development and testing stages of innovation process as w ages, utilities, costs of m aterials used, depreciation expenses etc. m ay be accrued by posting on debit of this account. Introduction of transfer account "Innovation P rocesses expenses" allows detailed analytical accounting, which may be conducted:

1) by origin: a) indoor R&D (including capital expenditures on acquisition of facilities and equipm ent for R&D); b) outdoor R&D; c) acquisition of equipment and s o ftw a re ; d ) a c q u is itio n o f o th e r k n o w le d g e ; e ) o th e r in n o v a tio n p ro c e s s e s e x p e n s e s ;

2) by types of innovations: a) product innovation expenses; b) process innovation expenses; c) m arketing in n o v a tio n e x p e n s e s ; d ) o rg a n is a tio n a l in n o v a tio n e x p e n s e s .

It seem s to be reasonable if innovation process is fin a n c e d b y o w n c a p ita l, it fo llo w s fro m th e p u rp o s e o f a n y b u s in e s s a c tiv ity w h ic h s h o u ld b e c o n d u c te d to re c e iv e a n d accum ulate incom e and in the current econom ic conditions th is is n o t p o s s ib le w ith o u t c o n s ta n t im p ro v e m e n t a n d a m e -lioration of products, production processes, m arketing, m ana-gem ent. Therefore, at the grow th stage of ILC it is necessary to a c c u m u la te a d e q u a te re s e rv e s th a t w ill s e rv e a s a s o u rc e of funding for further innovation processes. E stablishing such reserves is in conform ity w ith prudence concept of accounting and allows ensuring the appropriate level of enterprise innovation activity. In part of financial accounting the reserve for further R&D expenses is accrued with credit of account 47 "Provisions for Future Liabilities and Charges". Determining the le v e l o f re s e rv e fo r fu rth e r R & D e x p e n s e s is fu lfille d b y m anagem ent accounting subsystem and is based on key indicators of enterprise innovation activity.

H o w e v e r, e x p e n s e s a re n o t th e o n ly o b je c t o f in n o v a tio n p ro c e s s a c c o u n tin g . T h e b a s is o f s u s ta in a b le deve lo p m e n t is s y s te m a tic d e v e lo p m e n t a n d m a rk e tin g o f new com petitive products. The need for accounting of sales of in n o v a tiv e p ro d u c ts is a ls o c o n firm e d b y th e re q u ire m e n ts o f the State Statistics Committee of Ukraine on the submission o f re le v a n t in fo rm a tio n in th e fo rm s o f s ta tis tic a l re p o rtin g . Thus, it is reasonable to offer to record sales of innovative products on separate analytical accounts of the account 701 "Revenue of Products". Implementation of the proposed approach not only ensures the information sources for statistic reports, but also enables comparison of revenues and expenses of innovation activity and analysis of efficiency of innovation processes in the enterprise as a whole.

Back-to-back accounting processes of information generation and processing can support and ensure effective decision-making upon innovations. As only permanent successful innovation activity can guarantee business success, to be an effective part of innovation management accounting subsystem should innovate successfully and constantly. Proposed suggestions aim not only on broadening information base of accounting but on increasing relevancy and significance of gathered and processed information for decision-making upon innovation. One of the important tasks for further researches lies in the sphere of scientific grounding of document workflow in innovation activity.

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Pp. 28-35. 2. Zhuk V. M. Kontseptualni pidkhody vyrishennia poverkhnevykh   ta  hlybynnykh  problem   obliku innovatsiinoi

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Pp. 36-39. 3. Kantaieva O. V. Bukhhalterskyi oblik i analiz innovatsiinoi diialnosti pidpryiemstv: orhanizatsiia i metodolohiia : monohrafiia / O. V. Kantaieva. - Zhytomyr : FOP Kuzmin Dn. L., 20 1 0. - 424 p. 4. Labunska S. Specific tasks of accounting as the subsystem of economic safety management of enterprise innovation activity / S. Labunska, O . Prokopishyna // Ekonomika rozvytku. -

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Information about the author

O. Prokopishyna - Ph.D. in Economics, Associate Pro­fessor of A ccounting Department of Kharkiv National University of Economics (9a Lenin Ave, 61166, Kharkiv, e-mail: elena_ p ro k o p is h in @ m ail.ru).

Інформація про автора

Прокопішина Олена Вікторівна - канд. екон. наук, доцент кафедри бухгалтерського обліку Х арківського національ -ного економічного університету (6 1166, м. Харків, пр. Леніна, 9а, e-m ail: elena_prokopishin@ m ail.ru).

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