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Innovative Production Accounting Segmentation in a Globalized Economy

Author

Listed:
  • Sharovatova E.A.
  • Chukhrova O.V.
  • Scherbakova E.P.
  • Martirosyan T.R.

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.

Suggested Citation

  • Sharovatova E.A. & Chukhrova O.V. & Scherbakova E.P. & Martirosyan T.R., 2018. "Innovative Production Accounting Segmentation in a Globalized Economy," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 2), pages 540-550.
    • Handle: RePEc:ers:journl:v:xxi:y:2018:i:special2:p:540-550
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    References listed on IDEAS

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    1. repec:ers:journl:v:xx:y:2017:i:2b:p:397-411 is not listed on IDEAS
    2. E.S. Akopova & N.V. Przhedetskaya, 2016. "Imperative of State in the Process of Establishment of Innovational Economy in the Globalizing World," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 79-85.
    3. Liudmila Vasilevna Nikolova & Dmitriy Grigorievich Rodionov & Natalya Vladimirovna Afanasyeva, 2017. "Impact of Globalization on Innovation project Risks Estimation," European Research Studies Journal, European Research Studies Journal, vol. 0(2B), pages 396-410.
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    More about this item

    Keywords

    Globalization; external factors; internal factors; management accounting; accounting objects; costs; management; control.;
    All these keywords.

    JEL classification:

    • D24 - Microeconomics - - Production and Organizations - - - Production; Cost; Capital; Capital, Total Factor, and Multifactor Productivity; Capacity
    • M11 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Production Management
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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