Tomash Alexandr Management of innovative expenses

Tomash Alexandr

Faculty: Economics
Speciality: Management of innovative activity

Scientific adviser: Shilov Olga;

Management of innovative expenses

Introduction (Motivation)

Urgency of the theme. Nowadays, innovation activities are an integral part of any economic process. This is because the present development of engineering and technology stimulates the appearance of new types of business management. That can make the assumption that a more rational use of innovative resources, we must further consider this aspect of the business as managing innovative activities. But this topic is very extensive, so for more effective results have clarified the issue that we consider in this paper. Cost optimization problem was always in first place for companies, because this is one of the main ways to increase profits. This issue is very relevant in our time and our country, because due to the crisis, and the fact that our country lags behind in economic development of Western countries.
The purpose and objectives of the study. Objective - Development of theoretical foundations and methodological approaches to the development of innovative cost.
Were putting the following tasks:
• Analyze the current state, trends and innovations
• Clarify the nature and classification of innovation
• The method features a system of innovation costs, their advantages and disadvantages
• Analyze systematic approaches to innovation management costs
• Develop proposals for innovative cost management

Survey of research and developments

Significant contributions to the study and deepen the question of costs have Ukrainian and foreign authors, including: OG Kirdina, TP Kovalenko, NV Sablina, AV Hadzhynova, NV Polishchuk. Among workers DonNTU this topic considered the following authors: Hobta VM Shilov O.YU, Kravchenko SI However, still many unresolved issues related to cost management features innovative enterprise.

Main planned results

Of innovation costs and their structure depend on the type of innovation. The costs of innovation are current and capital.
Current costs expressed in monetary form the cost of innovative products (the project). They are classified by economic elements: material cost (net of return of waste), labor costs, fringe benefit expenses, depreciation of fixed assets.
At the cost of entry "material costs" of innovative companies include the cost of purchased materials, raw materials, components, intermediate products.
"Labor costs" include the amount of wages that accrues to employees for work done by piece-rate;[3]
The cost of entry "fringe benefit expenses" consist of the amounts of mandatory contributions to public social purpose.[3]
For item "Depreciation of fixed assets" are taken into account the amount of accrued depreciation to fully restore the innovative enterprise fixed assets (own and leased).[3]
Capital expenditures (investments) represent the cost of design work to create new or improve existing facilities - buildings, machinery, equipment and other fixed assets.
Current expenditure (cost) product innovation in the management costs are divided into variable and constant.
Structure of innovation expenditures directly dependent on the stage of innovation cycle. At the research and design portion of material costs (raw materials, fuel, energy) is small. Prevailing costs of labor and social insurance. At the stage production of innovative solutions to an increasing proportion of expenses relative to the reduction of others.
With innovative enterprise cost management focuses on the final target criterion, defined as maximizing the outcome applied to costs or resources. Possible effectiveness of five strategies: the first - minimizing costs and resources; friend - maximizing effect, subject to certain sizes of resources and costs, and the third - maximizing relationship without fixing the main costs and resources; fourth - maintain the achieved level of effectiveness and scope of activities; p 'Fifth - expanding innovative company while maintaining the level of efficiency. Producing one or another strategy, an innovative enterprise defines the quantitative characteristics of the target values of performance, results, costs and resources.
By increasing or reducing the costs of innovative companies, changing their composition, can affect the results of innovation.
The first factor in the degree of influence on the value of innovation expenditure should be called the scale of tasks.
The second factor - the dependence of costs on the stage of the innovation process in which they occurred.
The third factor that determines the size of innovation costs - utilization of available resources.
The fourth factor - the need for costs related industries, consumers in connection with the implementation of innovative solutions
The fifth factor - the level of targets generated objects. We know that incrementally increase the target parameter requires a relatively small cost, if the level of this parameter is not very large
The sixth factor - the transition to a new level of technical principles to the task.
The seventh factor - the size of the created object.
The eighth factor - the level of prices, tariffs, rates used in the innovation processes resources for administrative and legal actions.
The ninth factor - objectively conditioned and technically reasonable size (normal) expenses related to the development and implementation of innovative solutions.[6]

Conclusions and future research

Structure of innovation expenditures directly dependent on the stage of innovation cycle. At the research and design portion of material costs (raw materials, fuel, energy) is small. Prevailing costs of labor and social insurance. A somewhat smaller share of the costs of depreciation, the purchase of scientific equipment. For other large expenses (payment services, travel, rent, etc.). At the stage production of innovative solutions to an increasing proportion of expenses relative to the reduction of others, especially labor costs and social insurance.
At the moment, Ph.D. is not completed. The final version after December 1, available from the author or director.

References

1. Закон України "Про інвестиційну діяльність" від 18 вересня 1991 року N 1560-XII. У редакції Закону N 762-IV від 15.05.2003, ВВР, 2003, N 30, ст.247
2. Закон України "Про пріоритетні напрями інноваційної діяльності в Україні" від 16 січня 2003 року N 433-IV / / Відомості Верховної Ради. -2003. - № 13.
3. Положение (стандарт) бухгалтерского учета 16 «Расходы» Утверждено приказом Министерства финансов Украины от 31 декабря 1999 года № 318
4. Одноволик В.І. Контролінг – сучасна концепція забезпечення стабільного розвитку підприємства/ Актуальні проблеми еконономіки – 2009р. – №6 – стр. 127-130.
5. Гриценко Л.Л. Контролінг грошових потоків підприємств/Гриценко Л.Л., Боярко І.М., РоєнкоВ.В./ Актуальні проблеми еконономики – 2010р. – №3 – стр.148-154.
6. Контролінг як інформаційно-інноваційний ресурс управління мікроекономічною системою / Актуальні проблеми еконономики – 2010р. – №12 -стр 120-127.
7. Косиньска О.В., удосконалення системи управління витратами як важливий засіб підвищення ефективності функціонування підприємств харчової промисловості/ Науковий вісник НЛТУ України – 2011р. – випуск 21.6 – стр 216-221