State statistics, accounting and audit Academy
State Statistics Committee of Ukraine
Affinity
concept "restructuring" with concept "innovation" reflected
in management accounts
Innovation research continuing and developing.
Researches of using effective mechanism cooperation science and industry;
interindustry ways dissemination of innovation concept, ways of innovation
stimulation have exceptional importance for countries with emerging economy in
world depression conditions.
Elaborate domestic innovation theory demand continual
researches of specific evolution of our country in the world area.
Schumpeter's definition of innovation as a
modification in organizational structure, have high profile, that is continuing
Schumpeter's researches appropriate consider process of enterprise
restructuring as innovation process.
In 1912 in basic book "Theorie der
wirtschaftlichen Entwicklung" J.Schumpeter considered concept of "new
systems". Later on works J.Schumpeter replaced term "new
systems" by "innovations", it became scientific category.
J.Schumpeter introduced the term "innovation" for imply the process
scientific and technical changes (new systems) for the purpose of creation and
use new kind of customer goods, new industrial tools and vehicle, new markets
and form in industry organization and developed innovation classification by
novelty criterion. J.Schumpeter connect "effective competition"
concept with innovation development of enterprise, and science proved that
competitiveness of enterprise depend of its innovation development level.
At the time of enterprise restructuring take place
engineering or re-engineering present business-process. Management account - is
a component of business-process system on enterprise. Usually during
restructuring the management account system changes too. For introduction
changes of management business-process need to define potential level.
Term "restructuring" was determinated by
analogy with innovation. In that way, expedient to take native researches
investigations about connect between "innovation potential" and
"innovation activity.
Information of extent enterprise innovation potential
don't enough to conclusion of its innovation activity level. Subject of
management innovation activity determinate its direction on the strategical
purpose realization in market competition conditions with the aim to guarantee
function of enterprise and its success on long-term prospect. Hence, efficiency
actual strategic management system have to cosider as separate influence factor
on enterprise innovation activity level.
As above-mentioned, technical approach to introduction
changes in the management account system of enterprise have to found on the
following principles:
1) determination high potential level, as necessary,
but inadequate condition for guaranteeing maximum enterprise activity;
2) considerate potential for possibility to
introduction changes on the enterprise in management account system as a
product of strategic management, the result working strategic implementation;
3) task sharing operation and management strategic
enterprise development with estimation of each constituents;
4) account must be taken of influence external
potentialities and threats on activity level of enterprise;
5) working up practical recommendations for increases
and guaranteeing high activity level with capital formation for innovation
potential development and management system.
In that way, to application of the restructuring
project need to define potential, which allow to apply this projects including
changes in management account system. This changes concern organization as well
as management account methodology.
Literature:
1. Bocharov A. Factors of innovation activity //
Innovations. - 2001. - 6. - p.19-26.
2. Volkov O.I., Denysenko M.P., Hrechan A.P.,
Beltiukov E.A., Illiashenko C.M. Economy and organization innovation activity:
textbook for academy student/ Kyiv National University of Technologies and
Design/ O.I.Volkov (edit.), M.P.Denysenko (edit.). - 2 ed. - K., 2005.
3. Denysenko M.P., Mykhailova L.I., Gryshchenko I.M.,
Grechan A.P., Beltiukov E.A., Ignatieva I.A. Investment-innovation activity:
theory, practice, experience: monograph/ Denysenko M.P. (ed.), Mykhailova L.I.
(ed.) - Sumy: University book, 2008. -1050p.
4. Landik V.I. Management of innovation potential on
enterprise in transition economy conditions: problems and experience // The
Economist. - 2001. - 12. - p.52-57.
5. J.Schumpeter, Theory of economic development:
Researches profit, capital, credit, percent and market conditions. - M.:
Progress, 1982. - 455 p.