Agrarian Economy 2020 Т. 13 № 3-4: 10-19

Аgro-innovation as an object of accounting and control

Andrushko R., Ph.D., Associate Professor
Myronchuk Z., Ph.D., Associate Professor
Lviv National Agrarian University

https://doi.org/10.31734/agrarecon2020.03-04.010

ANNOTATION

Modern aspects of innovative activity of agro-industrial enterprises are stated and the expediency of innovative development of agricultural production is pointed out. It was found that development of agro-innovation is an important prerequisite for economic growth of the national economy, increase of the competitiveness of products and the formation of food security. It is indicated that the innovative development of agricultural production is carried out under absence of a unified system approach, accounting methodology and comprehensive assessment of transformations.

The work provides definition of the economic essence and classification features of the concept of "agro-innovation" in the system of accounting and operational control of agricultural enterprises. It is substantiated that most enterprises of agro-industrial complex do not specify such object of managerial accounting as innovative expenses and there is no system of operative control. The classification of agro-innovation is important in terms of accounting objects and groups. The system of classification signs on the direction of the results of agro-innovative activity, in particular: on kinds of the objects of agroinnovative activity, ways of creation, terms of the projects implementation which will increase analyticity of the information is developed. The expediency of introduction of the national standar,d which would regulate and cover the account of innovative activity is specified. The components of organizational support for operational control of innovation activity are offered in the work. It is advisable to develop a methodology for operational control of innovation activities of agricultural enterprises.

It is offered for agro-industrial enterprises to develop a system of measures for organization of accounting and calculation of costs for agro-innovations, which will improve the quality of products and the level of its competitiveness in the market conditions. The solution of these problems will allow passing to a new level of organization of the account of agro-innovative activity and will increase its analyticity for decision-making in thesystem of management of the enterprises of agro-industrial complex.

KEY WORDS

agro-innovation, innovative activity, innovative development, management accounting, operational control, agro-industrial enterprises

FULL TEXT

LINK

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Article received x.