Облік і фінанси (Sep 2024)
Theoretical and Methodological Aspects of the Formation of Management Reporting on the Enterprise's Innovation Capital
Abstract
In the conditions of a high level of development of information systems based on technologies of distributed data processing, the use of artificial intelligence, Big Data and intelligent data analysis, the process of creating management reporting is a complex analytical toolkit that allows accountants to create reports with the necessary indicators in various formats, according with different time parameters and different level of detail based on the generalization and analysis of data from multiple internal and external sources. The article aims to improve the theoretical and methodological aspects of the formation of management reporting on the innovative capital of the enterprise. The author formulated and substantiated the procedure for the formation of management reporting on the innovative capital of the enterprise, which consists of three main directions: 1) Improvement of the system of the enterprise's management accounting objects; 2) Application of management accounting methods to the innovative capital of the enterprise; 3) Improvement of management reporting on the enterprise's innovative capital. Approaches to understanding management reporting in modern conditions of the development of information and computer technologies are highlighted and analyzed. The study results show that management reporting on innovation capital broadly is a set of specialized internal reports and other forms of presentation, visualization, and transfer of internal information (information panels, dashboards of individual indicators) about innovative activity to persons who make management decisions. It was found that the specifics of the innovative activity of enterprises and the use of various approaches to the organization of its management systems (models and methods of decision-making by innovative management) make it impossible to develop a single standardized form of management reporting on innovative capital. The article describes the mechanisms for setting up and using the enterprise's management reports from the basic set available in the BAS ERP information system ("Management balance sheet", "Revenues and expenses", "Financial results", standard reports) to disclose relevant information about the enterprise's innovative activities for the needs and requests of innovative management. A General Report on the "Innovative Balanced Scorecard" and a dashboard for the "Return on Investment in Innovation (ROII)" indicator in the BSC Designer software product have been developed for business entities.
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