Information Support of Innovation Management in the Accounting System

2020 ◽  
pp. 228-235
Author(s):  
Oksana Palchuk ◽  
◽  
Lesya Kononenko ◽  
Valerii Mytsenko ◽  
◽  
...  
Keyword(s):  
Information System ◽  
Management System ◽  
Innovation Management ◽  
Information Support ◽  
Accounting System ◽  
Support For Innovation ◽  
The Creation ◽  
Constituent Elements ◽  
Innovation Processes

The article specifies the scope of innovation as an object of accounting. The constituent elements of the innovation management system, their essence and features of interaction in terms of impact on the creation of accounting and information support for innovation management are studied. It is proved that the formation of the accounting and information system depends, first of all, on the specifics of innovation processes, features of activities and motivation of innovation companies, resources and instruments available to the company to carry out these activities. The peculiarities of the formation of accounting objects of information support are determined.

Knowledge and innovation management system as an element of CALS-technologies

2020 ◽  
pp. 118-122
Author(s):  
K.I. Porsev ◽  
Keyword(s):  
Knowledge Management ◽  
Management System ◽  
Innovation Management ◽  
Information Support ◽  
Management Systems ◽  
Invariant Part ◽  
Constructing Knowledge

The article considers one of the promising directions of development of information support for enterprises based on the use of CALS-technologies in their activities. The need to improve the existing algorithms for constructing the invariant part of CALS-technologies that allow for multivariate accounting of aspects of innovation and enterprise knowledge management is determined. An algorithm for constructing knowledge and innovation management systems based on the invariant part of CALS-technologies is proposed.

scholarly journals INFORMATION REPRODUCTION SYSTEMS IN INFORMATION BUSINESS LOGISTICS

2021 ◽  
pp. 56-65
Author(s):  
Volontyr Lyudmyla
Keyword(s):  
Information System ◽  
Information Technologies ◽  
Modular Design ◽  
Optical Memory ◽  
Electric Circuit ◽  
Memory Systems ◽  
Information Support ◽  
Optical Systems ◽  
Video Information ◽  
The Creation

The article considers the fundamentals of the information reproduction systems formation in the optoelectronic element base for information logistics systems. The use of optoelectronic elements for information processing has been considered, namely discrete optoelectronic digital systems, analog systems, optical memory systems, optical systems of input-output of information in computers, systems based on fiber devices of neuristor type. It is emphasized that modern logistics is impossible without the active use of information technology. The functions of information support of managerial influences can be performed by information technologies used today in logistics. To perform the tasks of financial flow management, these technologies can be supplemented by modules of eye-processing of the information. Logic-clock quantron automatic devices based on optocouplers are suitable for creating parallel information operating environments, which is a universal means of converting and presenting information. This approach leads to the creation of matrix-type devices that are able not only to receive information but also to process it. One of the promising areas of use of optoelectronic matrix systems is the creation of flat operating screens for parallel reception and display of information. The paper presents the classification of operating screens according to such features as: the principle of displaying information, the type of input information, the type of output information, the method of image formation, the number of consumers of the information. The analysis of electric circuit diagram of modern LED matrix video screens, in particular of a typesetting-modular design has been presented. A comparison of the forms of organization of matrix video screens is made, and it is emphasized that the most economical in terms of the number of memory trigger elements per one LED of the display cell is a video information system based on the structure of the third group video screen. The structure of the video information system is optimized according to the criterion of optimality – the maximum image quality on the matrix screen and the minimum screen complexity, which is determined by the circuit features of the microelectronic circuits.

scholarly journals Accounting policy and its role in the formation of information support of innovation activity management

2021 ◽  
pp. 166-173
Author(s):  
Oksana Palchuk ◽  
Oleksandr Gai
Keyword(s):  
Financial Reporting ◽  
Information Resources ◽  
Innovative Activity ◽  
Information Support ◽  
Innovation Activity ◽  
Structural Method ◽  
Accounting System ◽  
Support For Innovation ◽  
Activity Management ◽  
Accounting Policy

Purpose. Research of features of innovative activity and its accounting reflection; determining their impact on the formation of accounting policies in order to build an effective accounting and information system of innovative activity management of the enterprise. Methodology of research. Realization of the purpose was carried out by means of the epistemological method which gave the chance to specify the essence of accounting policy on various directions of the innovation process; system-structural method, which allowed to classify the objects of innovation activity and its accounting. General scientific methods (induction, deduction, analysis, synthesis, abstraction, generalization) were used to develop the concept of accounting and information support for innovation activity management. Findings. It is established that the special complexity and diversity of innovation is the reason for the existence of diversity and determines the relevance of accounting policies in the formation of information support for innovation activity management. The main stages of the procedure of formation of accounting and information support of innovation activity management are proposed and the role of accounting policy, in this case, is clarified. Based on the analysis of the peculiarities of innovation, the requirements for the accounting system are formed, which should be taken into account when forming the accounting policy in order to form the information resource of innovation activity. Originality. The place of accounting policy in the process of formation of information resources of innovation activity is substantiated. The content, stages, and features of the formation of accounting policy taking into account the specifics of innovation activity are described. A distinctive feature of the proposed approach is the construction of accounting and information support for innovation activity management, taking into account the classification of objects of innovation in three areas: financing of innovation; creation (acquisition) of an innovative product; commercialization of innovation activity results. This approach will help streamline accounting methods and improve reporting transparency. Practical value. Determining the features of accounting support and accounting policy of innovation allows forming models of accounting reflection of innovation processes in accounting accounts, to determine algorithms for forming financial reporting indicators, and methods of internal accounting for their use in innovation management, taking into account industry specifics, business specifics and innovation activities of specific enterprises. Key words: innovation activity, objects of innovation activity, information support, information resources, objects of accounting of innovation activity, accounting policy.

The performance implications of the UNE 166.000 standardised innovation management system

2019 ◽  
Vol 22 (2) ◽  
pp. 281-301 ◽  
Author(s):  
Micaela Martínez-Costa ◽  
Daniel Jimenez-Jimenez ◽  
Yolanda del Pilar Castro-del-Rosario
Keyword(s):  
Management System ◽  
Structural Equation ◽  
Innovation Management ◽  
Company Performance ◽  
Manufacturing Companies ◽  
Content Type ◽  
And Performance ◽  
Effective Development ◽  
Administrative Innovations ◽  
Innovation Processes

Purpose The purpose of this paper is to analyse the effects of implementing a standardised innovation management system (SIMS) in accordance with the Spanish UNE 166.000 standard on technological and administrative innovations and company performance. Design/methodology/approach Structural equation modelling was used to test the research hypotheses with a sample of 200 manufacturing companies. Findings The results obtained show that implementing the SIMS promotes all types of innovations and their results. In addition, a positive relationship is found between administrative and technological innovation. Research limitations/implications The results of this paper show the importance of innovation management systems for the effective development of innovation processes. Despite the limitations that may arise from differences between the measurements and actual implementation, the application of a system of standard-based innovation management encourages the development of different types of innovation. Practical implications The research validates the use of standardisation for the development of innovation as a useful tool for the management of innovation in the company. The UNE 166.000 standard provides a guide for those companies that intend to develop more effectively administrative and technological innovations. Originality/value This is the first known paper testing the implications of UNE 166.000 SIMS on both organisational innovation and performance in a sample of companies.

scholarly journals INNOVATIVE ACTIVITY IN THE MANAGEMENT SYSTEM OF ENERGY SERVICE ENTERPRISES

2019 ◽  
pp. 79-86
Author(s):  
Stepan Barna
Keyword(s):  
Management System ◽  
Innovation Management ◽  
Innovation System ◽  
Innovation Activity ◽  
Activity Increase ◽  
Innovation Potential ◽  
Energy Service ◽  
Enterprise Innovation ◽  
Planning Development ◽  
Innovation Processes

Introduction. The phenomenon of innovations and innovative system reflects the dynamics of society, covers all spheres of life, and carries a benchmark for the future. The essence of this phenomenon requires thorough research from the standpoint of philosophical, scientific, technical, economic and socio-cultural aspects. Based on the growing powerful legal framework, the leading role of innovation activity for the state as a whole and for individual enterprises emerges, and the need for enhancing innovation activity, enhancing innovation potential and systematic targeted planning, development, implementation and use of innovations is evident. Methods. The method of comparison was used to identify differences between the innovation processes of developed and developing countries; generalization - to define the general concept and understanding of the principles of functioning of the subjects of the innovation process; abstraction - to identify the most relevant links for innovative business development. Results. The study suggests that the solution to the problems of forming an effective enterprise management innovation system that meets the goals of their innovation strategy depends on the use of progressive methods and approaches, adequate elements of models of innovation processes of modern generations, as well as meets the conditions of informatization and digitization of the economy. Discussion. Scientists are faced with the need to develop a number of provisions that broaden the understanding of the development of enterprise innovation management system, concentrating the need to increase innovation activity, increase innovation potential and carry out systematic targeted planning, development, implementation and use of innovation; substantiation of the feasibility of applying a systematic approach to innovation management; formation of the content and structure of the model of enterprise innovation management system. Keywords: European standards, innovations, management, energy service enterprises.

ORGANIZATIONAL AND ECONOMIC MECHANISM OF PROJECT MANAGEMENT OF INNOVATION AND INVESTMENT ACTIVITIES OF INTEGRATED INDUSTRIAL STRUCTURES

2020 ◽  
Vol 11 (3) ◽  
pp. 114-122
Author(s):  
Alexey G. Saksin ◽  
Ivan A. Sedov
Keyword(s):  
Project Management ◽  
Industrial Structure ◽  
Innovation Management ◽  
Evaluation Criteria ◽  
Information Support ◽  
Economic Mechanism ◽  
Industrial Structures ◽  
Management Of Innovation ◽  
Management Processes ◽  
Constituent Elements

In this article, the author has modernized the organizational and economic mechanism of project management of innovation and investment activities of integrated industrial structures, which is focused on the innovation of budgeting and provides integration of the constituent elements: the hierarchy of management levels, functions of investment and innovation management processes, the subject structure and evaluation criteria based on a systematic approach. The main attention is paid to the formation of a model of information support for project management in a multi-level integrated structure based on the START-up-IP system using the ALTIUS – START software product. An algorithm for project management of innovation and investment activities of integrated industrial structures is proposed. The evaluation of the main performance indicators of the integrated industrial structure of SIBUR-Neftekhim as a result of the implementation of the proposed mechanism is given.

scholarly journals Changing approaches to the quality of accounting information: a historical aspect

2021 ◽  
pp. 3-7
Author(s):  
S.L. Bezruchuk
Keyword(s):  
Management System ◽  
Accounting Information ◽  
Social Needs ◽  
Information Support ◽  
Accounting System ◽  
Accounting Systems ◽  
Historical Aspect ◽  
Quality Of Accounting Information ◽  
The One

The one of the main factors in ensuring the effectiveness of the management system of economic activity of the enterprise is information support. For the management staff, the priority is to improve the quality of the accounting system, which directly affects the formation of information support of the management system. Until recently, it was believed that all changes in accounting were due to globalization processes, increasing attention to environmental security, social responsibility, corporate governance. Historically, legal systems, political and economic differences have created a huge variety of accounting systems, which makes it difficult to make meaningful comparisons of financial statements in different countries. But, despite this, historically, approaches to disclosing the quality of accounting information have developed in a single vector that depended on the purpose of accounting, because it is obvious and logical that the development of accounting contributed to progress, stability, the need to meet social needs. In this regard, the periodization of accounting development is important. It allows us to trace historical logic, to approach the realization of the progress of changing epochs. The article proposes a new vector of approaches to the historical vision of periodization of accounting development in terms of determining its quality or qualitative characteristics.

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