Inovacinės veiklos valdymo apskaitos ir analizės metodiniai aspektai

LTInovacinė veikla ir jos plėtojimas - sudėtingi procesai, reikalaujantys ekonomiškai pagrįstų sprendimų. Straipsnyje inovacijų valdymo apskaitos ir analizės metodiniai klausimai nagrinėjami atsižvelgiant į sprendimų ekonominio pagrindimo kontekstą. Nagrinėjama inovacinės veiklos rezultato pripažinimo įmonės turtu, išlaidų apskaitos klausimai, analizės informacinio aprūpinimo problemos. Analizuojami metodiniai inovacijų savikainos skaičiavimo klausimai. Pateiktos savikainos kalkuliavimo problemos ir siūlomi jų sprendimo būdai. Nagrinėjama ribinės analizės taikymo inovacijų efektyvumo tyrimuose metodiniai aspektai. Modifikuotas ribinės analizės inovacijų efektyvumo vertinimo būdas, kuris remiasi ekonometrinių metodų taikymu ekonominės teorijos teiginių kontekste. Atlikti aprobaciniai skaičiavimai, leidžiantys nustatyti inovacijų efektyvumą nusakančius rodiklius. Įmonėse esanti pirminė duomenų bazė nepakankama inovacinės veiklos valdymo apskaitos rengimui. Problemišku tampa inovacijų savikainos skaičiavimas. Įdiegusi inovacijų savikainos skaičiavimo ir ribinės analizės sistemą, įmonė būtų aprūpinama reikiama informacija, reikalinga ne tik inovacijų kūrimo metu, bet ir jas diegiant. Būtų galima tiksliai nustatyti tiek inovacijų savikainą, tiek įvertinti sukurtos inovacijos potencialią naudą jos vartotojui. Taikant modifikuotą ribinę analizę inovacijų efektyvumo tyrimuose galima nustatyti pilnos ir dalinės savikainos, racionalios gamybos apimties ir pelno dydžio pokytį įdiegus inovacijas.Reikšminiai žodžiai: Inovacijos; Inovacijų valdymo apskaita; Inovacijų analizė; Inovacijų vadyba; Innovations; Innovation management accounting; Innovation cost; Innovation analysis; Innovation management.

ENThe paper analyses the methodological issues of innovation accounting and analysis in the context of economic reasoning. It studies the issues of innovation recognition as company assets and cost accounting and the problems of information procurement for the analysis. The key and servicing units, where the costs are accrued, are recognized as cost centers. The article claims that in attempt to compile primary data base, which would be suitable for innovation cost calculation, this activity should be also recognized as a cost center. Recognition of innovation activity as a cost center does not have to be necessarily related to the existence of such division in the organizational structure of the company. If the company is performing innovative activity related to research and development, this activity should not only be treated as a cost center, but also as a key production division that creates a final product, even in the cases when it is not part of the company's organizational structure. The full cost of company's innovative activity treated this way would be calculated in the same way as that of key units. Its expenses would be the sum of the value of services provided by the internal and joint and servicing units, assigned to innovation activity. When innovation activity in the company is not related to research and development, but is more oriented to production improvement and a new or significantly improved product is not created, it is advisable to treat it as a cost center and calculate its cost as that of a servicing unit. In this case, the expenses of innovation activity would be the sum of internal and assigned joint expenses, corrected by the balance of expenses of inter-services of servicing units.These expenses have to be allocated to the key production units according to the quantity and value of the services provided. It is advisable to adjust financial accounting in such way that both full and partial cost calculation methods could be applied. The full cost calculation method is appropriate for the analysis of innovation activity and cost calculation of its products. Primary data base of a partial cost calculation method is more suitable for making management decisions related to innovation utilization and sales. It allows applying propositions of the economic theory in practice. Proposed modification of marginal analysis for the investigation of innovation effectiveness is based on application of econometric models in the context of economic theory propositions. Approbation calculations were performed, which allow to determine indicators of innovation effectiveness. In order marginal analysis could be applied for economic reasoning, it is necessary to perform calculations of fixed and variable costs and determine the dependence of variable costs on the production output. After average variable and total cost approximations are determined it is possible to calculate marginal costs. They are calculated applying the parameters of the function of average variable expenses. Once the system of innovation cost calculation and marginal analysis is developed, the company would be procured with the information, which is necessary not only during development but also implementation of innovations. It would be possible to precisely estimate cost of innovation as well as to evaluate potential benefits of the innovation for its user.Application of modified marginal analysis in the research of innovation effectiveness permits to determine changes in full and partial cost, rational output (which allows receiving the maximum profit for the company), and profit after innovations are implemented. It is possible to analyze the impact of various combinations of output (sales) and price on the profit of the company (before and after implementation of innovations). This allows to apply the principles of situational management in decision making. [From the publication]