MANAGEMENT ACCOUNTING OF INNOVATIVE ACTIVITY AT AGRICULTURAL ENTERPRISES

Abstract

The article discusses the concept of innovation and the innovation process, considering the specifics of agricultural production. In the course of the research, the main factors hindering the scientific and technological development of the agricultural sector are identified, among which sanctions and a ban on the import of high-tech products, machinery, and technologies can certainly be noted. The existing methodology of on-farm accounting of innovation costs was studied and its insufficient compliance with the goals of management accounting was revealed. Therefore, the study shows that forecasting within the framework of management accounting of innovations could become a significant lever for managing innovation activities. To reflect the costs of innovative developments of agricultural organizations, it is proposed to introduce a separate synthetic account "Innovation costs" with corresponding sub-accounts. As a result of the research, an information model of managerial decision-making in the implementation of innovative developments is presented.