Usage Of Strategic Concepts Of Management Accounting For Satisfaction Of Information Needs Of Innovation Management
The Journal of Zhytomyr State Technological University. Series: Economics, Management and Administration
The research includes the analysis of main trends of development of innovative activity in Ukraine during last years. It has been determined, that the number of innovative-active enterprises of Ukraine increase, and this trend continues. Statistic indicators of innovative activity of industrial enterprises for 2014–2015 years have been investigated. It has been determined, that in modern economic conditions the world market of technologies stays as the engine of economic growth. In this regard, special place belongs to the formation of the effective information system for the needs of innovation management through the application of strategic management accounting concepts. For this purpose, the author investigated characteristics of integrated systems of management efficiency by strategic indicators, based on the joint, consistent and coherent usage of material (financial, monetary) and intangible (non-financial, non-monetary) factors of creation of business value, established in the early 90s of the twentieth century as the accounting concepts of balanced cards (accounts) or strategic cards. The peculiarities of the following concepts have been described: Management by Objectives by P.F. Drucker; Тableau de Bord by Zh.L. Malo; Balanced Scorecard by D.Norton and R.Kaplan; Value-Oriented Controlling by D.Khan and Kh.Khunhenberh; Performance Dashboards by Uein U.Ekkerson; Total Performance Scorecard by Rampersad K.Khiubert; Key Performance Indicators by D.Parmenter; Prism of Efficiency or Model Stakeholder by Endy Nili and Kris Adams; Balanced Scorecard by L.Meisel; Pyramid of Activity by Mak-Nair; Model of Effective Progress and Performance Measurement by К.Adame and P.Robert. It has been stated that among investigated models the best ones for displaying features innovation, which is the real embodiment of the innovation process as a long chain of value (cost) on the basis of the new (improved) product are the following: Balanced Scorecard, Total Performance Scorecard and Key Performance Indicators. The author showed the main scientific aspects of concept of Balanced Scorecard as the basic structure for formation of management accounting model of innovative activity on the basis of strategic indicators of efficiency. This system is integrated, as it considers also material (financial, monetary) factors of value creation, namely, indicators of achievement of strategic results or delayed (late) indicators, and intangible (non-financial, non-monetary) factors of value creation, namely, indicators of achievement factors of strategic results of accelerated (early) indicators, that are grouped into interrelated components (perspective): finance, customers, internal business processes, personnel learning and development. It has been proved that identification of strategic indicators of efficiency (performance) of innovative activity and creation of their integrated system must be done according to the process-module approach. This approach includes the grouping homogeneous strategic indicators in the modules (blocks) by stages of innovative process: emergence of the idea of a new product, development of production technology of the new product, prototyping the new product; production of the new product, promotion of the new product on the market, strengthening the market position of the new product. This will provide the functional usage of every module (block) of strategic indicators both by individual stage of innovation process, and in general, depending on the type of implemented innovative project. In conditions of intellectualization of social production, this will satisfy the increasing information needs of management of open innovation system of the enterprise that is considered from the standpoint of competitive advantages, receptiveness of the society to social innovations, strategy of innovative personal development and development of human potential.