Abstract
The article is devoted to the study of the accounting and analytical space of innovation in the gas industry. The methodological framework of the study includes system-functional and economic-statistical analysis, comparison, as well as the elements of the accounting method. The concept of “accounting and analytical support for the activity” is specified, the main elements of the system of accounting and analytical support are considered in the article. Based on the analysis of world experience in organizing cost accounting at gas industry enterprises, the specificity of innovative development of the gas industry is indicated. The features of the accounting and analytical support system for innovative activities in the gas industry are determined. The directions of improving the accounting and analytical support for innovation are proposed. Theoretically substantiated and systematized are the results of a study of a set of issues related to the formation of the accounting and analytical space for innovation in the gas industry. The results of the study may be of interest to the specialists and the managers of gas industry enterprises when defining the development strategies; as well as the experts of analytical groups in the preparation of the information-analytical studies on the development directions of the domestic hydrocarbon market.
Highlights
A bstra ct The article is devoted to the study of the accounting and analytical space of innovation in the gas industry
The concept of “accounting and analytical support for the activity” is specified, the main elements of the system of accounting and analytical support are considered in the article
Substantiated and systematized are the results of a study of a set of issues related to the formation of the accounting and analytical space for innovation in the gas industry
Summary
Характеристика учетно-аналитического пространства инновационной деятельности в газовой отрасли. А нно та ц ия Цель статьи — выявление особенностей учетно-аналитического пространства инновационной деятельности в газовой отрасли. Методологический каркас исследования включает системно-функциональный и экономико-статистический анализ, сравнение, элементы метода бухгалтерского учета. Конкретизировано понятие «учетно-аналитическое обеспечение деятельности», рассмотрены основные элементы системы учетно-аналитического обеспечения. Теоретически обоснованы и систематизированы результаты исследования, связанные с формированием учетно-аналитического пространства инновационной деятельности в газовой отрасли. Результаты исследования могут быть использованы в практической работе специалистами и руководителями предприятий газовой отрасли при определении стратегий развития, а также экспертами при подготовке информационноаналитических материалов по развитию отечественного рынка углеводородов. Ключевые слова: учетно-аналитическое пространство; инновационная деятельность; организация учета затрат; мировая практика; газовая отрасль; управленческая деятельность. Б. Характеристика учетно-аналитического пространства инновационной деятельности в газовой отрасли.
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