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Naukovij Vìsnik Nacìonalʹnoï Akademìï Statistiki, Oblìku ta Auditu
Article . 2017 . Peer-reviewed
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Naukovij Vìsnik Nacìonalʹnoï Akademìï Statistiki, Oblìku ta Auditu
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Naukovij Vìsnik Nacìonalʹnoï Akademìï Statistiki, Oblìku ta Auditu
Article . 2017
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https://dx.doi.org/10.31767/na...
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Облік і аудит ресурсозберігаючих інновацій на сучасних промислових підприємствах

descriptionPublicationkeyboard_double_arrow_right Article , Other literature type 20 Sep 2017Publisher:National Academy of Statistics Accounting and AuditJournal:Scientific Bulletin of the National Academy of Statistics, Accounting and Audit (issn: 2520-6834, eissn: 2521-1323, Copyright policy )
Authors: I. M. Mayorova;

doi: 10.31767/nasoa.3.2017.03

Облік і аудит ресурсозберігаючих інновацій на сучасних промислових підприємствах

Abstract

В статті подано авторський погляд на організацію обліку і аудиту ресурсозберігаючих інновацій на промислових підприємствах. Облік ресурсозберігаючих інновацій проводиться як облік нематеріальних активів або об’єктів інтелектуальної власності. Подано авторський підхід до організації аудиту з урахуванням відповідності ресурсозберігаючих інновацій тесту М. Портера з таких пунктів: зміни в технологіях дозволяють знизити витрати, але при цьому технологічне лідерство підприємства має сталу позицію; завдяки ресурсозберігаючим змінам змінюється і напрям дій ключових факторів витрат; ресурсозберігаючі зміни сприяють покращенню структури підприємства/холдингу.

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Keywords

Statistics, ресурсозберігаючі інновації, бухгалтерський облік, нематеріальні активи, фінансово-господарська діяльність, витрати, поліуретанова піна, кореспонденція рахунків, HA1-4737

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    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
gold