Розвиток управлінського обліку запасів в інформаційному забезпеченні інноваційної діяльності
Development of Management Accounting of Stocks in Information Support of Innovative Activity

Summary/Abstract: The article is devoted to the research of organizational and methodical bases of construction of the administrative account of stocks and definition of its role in information maintenance of innovative activity.Based on the study and systematization of scientific literature and regulations, it is established that management accounting is a system of collecting, analyzing, summarizing and presenting information about the activities of the enterprise and its structural units to management staff to ensure effective enterprise management, adoption of correct and reasonable current, strategic and tactical decisions, as well as planning for further development of the enterprise. It is substantiated that inventory management in information support of innovation is aimed at meeting the needs of users of management reporting in objective planning, actual and forecast information about inventories to ensure the ability to make informed management decisions in the process of innovation.The concept of inventory management developed by the author in the innovation management system defines the purpose and main tasks of such accounting, includes the relevant elements, principles and methods of inventory management, which together forms the organizational and methodological foundations of inventory management.The expediency of forming an information array of data of the management accounting system and its further use for compiling management reporting on the basis of data accumulated by the accounting system is proved. The scheme of organization of inventory management based on the transformation of accounting data is given.Approaches to the classification of stocks in the management accounting system are highlighted, which substantiate the expediency of allocating the following classification groups of stocks: according to the place of stocks in the production cycle; depending on the nomenclature of stocks; in accordance with the centers of responsibility identified at the enterprise; depending on the role that specific stocks play in the process of innovation; by cost centers. Approaches to the construction of analytical accounts of inventory accounting of different levels of detail, which is aimed at ensuring the information needs of management in the process of conducting innovative activities at the enterprise re substantiated.

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