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Information × Registration Number 0225U003158, (0125U001893) , R & D reports Title Accounting and internal control of innovation project. popup.stage_title Облікове забезпечення та внутрішній контроль інноваційних проєктів Head Fomina Tetiana V., Кандидат економічних наук Registration Date 28-05-2025 Organization Central Ukrainian National Technical University popup.description1 Formation of accounting support and internal control of innovative projects of a business entity and development of scientific and practical recommendations for their identification, solution and improvement of the efficiency of implementation at the enterprise popup.description2  The object of the study is the processes of accounting and internal control of innovative projects in the system of making management decisions. The purpose of the research work is to identify modern problems of forming accounting support and internal control of innovative projects of a business entity and develop scientific and practical recommendations for their identification, solution and increase of efficiency of implementation at the enterprise. In the course of the research work, the theoretical principles of forming accounting support and internal control system of innovative projects with identification of the main problems are considered; features of activity, formation of accounting support and internal control system of innovative project on processing of waste of animal origin in LLC "FON-SAN"; recommendations on solving the main problems of accounting and control of innovative activity and directions of increasing the efficiency of forming accounting support and building an internal control system of innovative projects for high-quality management decision-making. The directions of improving accounting support of innovative projects are defined as formalization of accounting policy for innovative projects; introduction of analytical accounting of project costs; use of modern digital accounting tools; development of a system of accounting KPIs for innovation projects. For this purpose, the following accounting centers have been identified: Cost Centers, Investment Centers, Profit Centers, Responsibility Centers and innovation costs by project phases. Improvement of the internal control system of innovation projects is possible through the implementation of a stage-gate control system, automation of its processes, regular independent audit of innovation projects and establishment of an early detection system for deviations. Implementation of recommendations structured within the framework of R&D to improve the efficiency of accounting and internal contr Product Description popup.authors Horpynchenko Serhii V. Puhachenko Olha B. popup.nrat_date 2025-05-28 Close