Вопросы усовершенствования учета и аудита расходов инновационной деятельности

Аннотация

Subject of research: innovative activity of “Uzbckkimyomach” plant. Purpose of work: to develop scientific proposals and practical recommendations on improvement of theoretical and methodical bases of accounting and audit of innovative activity expenses in conditions of economic modernization. Methods of research: comparative analysis, grouping, complex approach, economic-statistical and factorial methods, comparison. The received results and their novelty: the essence and importance of the concept of innovative activity were revealed, proposals on improvement of structure of innovative activity expenses were developed, grouping of innovative activity expenses according to new standards and their influence on book-keeping and audit organization were revealed; practical recommendations on the improvement of accounting of organization and management expenses of innovative activity were developed; the method of accounting of innovative activity expenses were developed; methods of collecting necessary information by stages of auditing of accounting of innovative activity expenses were recommended; the method of auditing of accounting of innovative activity expenses was recommended. The practical value: the scientific proposals and practical recommendations developed in the research can be used for improvement of accounting and audit of expenses of innovative activity of managing subjects. Degree of embed and economic effectivity: scientific proposals and practical recommendations developed in the research were adopted for use at the organization of accounting of expenses of innovative activity of the Ministry of Finance of the Republic of Uzbekistan and “Uzbckkimyomach” plant. The research materials can be used in higher educational institutions in improvement of curriculums and training of “Financial accounting”, “Management Accounting”, “Audit”, “Economic analysis” courses of “Book- keeping and audit” specialty. Field of application: Ministry of Finance of the Republic of Uzbekistan, “Uzbckkimyomach” plant, higher educational institutions.