Innovative Production Accounting Segmentation in a Globalized Economy

Sharovatova E.A., Chukhrova O.V., Scherbakova E.P. and Martirosyan T.R.

European Research Studies Journal, 2018, vol. XXI, issue Special 2, 540-550

Abstract: The article substantiates the influence of globalization of the world economy on the innovative enterprises management. In this regard, it also considers its impact on a specific feature of structuring the accounting resource. The work is aimed at determining the main areas of structuring the accounting and analytical information in relation to innovation-oriented entities depending on internal and external factors influencing their economies. It resulted in giving reasonable arguments to support the main policies of management accounting segmentation in commercial management system. Examples of management accounting objects within the framework of the proposed segments are presented and new management opportunities for innovative production are introduced. This approach will allow a more accurate assessment of the costs of management objects in relation to the responsibility for arising costs for each management object. At the same time, a part of the accounting techniques are highlighted as typical for the management accounting system of any type of production, and some are individual and mandatory for the innovative type of production.

Keywords: Globalization; external factors; internal factors; management accounting; accounting objects; costs; management; control. (search for similar items in EconPapers)
JEL-codes: D24 M11 M21 M41 (search for similar items in EconPapers)
Date: 2018
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