Сharacteristics of the Accounting and Analytical Space for Innovation in the Gas Industry
The article is devoted to the study of the accounting and analytical space of innovation in the gas industry. The methodological framework of the study includes system-functional and economic-statistical analysis, comparison, as well as the elements of the accounting method. The concept of “accounti...
| Main Authors: | , |
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| Format: | Article |
| Language: | Russian |
| Published: |
Government of Russian Federation, Financial University
2020-01-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/287 |
| _version_ | 1797884254346018816 |
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| author | L. A. Chaikovskaya S. B. Baurina |
| author_facet | L. A. Chaikovskaya S. B. Baurina |
| author_sort | L. A. Chaikovskaya |
| collection | DOAJ |
| description | The article is devoted to the study of the accounting and analytical space of innovation in the gas industry. The methodological framework of the study includes system-functional and economic-statistical analysis, comparison, as well as the elements of the accounting method. The concept of “accounting and analytical support for the activity” is specified, the main elements of the system of accounting and analytical support are considered in the article. Based on the analysis of world experience in organizing cost accounting at gas industry enterprises, the specificity of innovative development of the gas industry is indicated. The features of the accounting and analytical support system for innovative activities in the gas industry are determined. The directions of improving the accounting and analytical support for innovation are proposed. Theoretically substantiated and systematized are the results of a study of a set of issues related to the formation of the accounting and analytical space for innovation in the gas industry. The results of the study may be of interest to the specialists and the managers of gas industry enterprises when defining the development strategies; as well as the experts of analytical groups in the preparation of the information-analytical studies on the development directions of the domestic hydrocarbon market. |
| first_indexed | 2024-04-10T04:03:35Z |
| format | Article |
| id | doaj.art-249478e5009d49da86037128c0abe983 |
| institution | Directory Open Access Journal |
| issn | 2408-9303 2619-130X |
| language | Russian |
| last_indexed | 2024-04-10T04:03:35Z |
| publishDate | 2020-01-01 |
| publisher | Government of Russian Federation, Financial University |
| record_format | Article |
| series | Учёт. Анализ. Аудит |
| spelling | doaj.art-249478e5009d49da86037128c0abe9832023-03-13T07:07:08ZrusGovernment of Russian Federation, Financial UniversityУчёт. Анализ. Аудит2408-93032619-130X2020-01-0166344110.26794/2408-9303-2019-6-6-34-41279Сharacteristics of the Accounting and Analytical Space for Innovation in the Gas IndustryL. A. Chaikovskaya0S. B. Baurina1Российский экономический университет им. Г. В. ПлехановаРоссийский экономический университет им. Г. В. ПлехановаThe article is devoted to the study of the accounting and analytical space of innovation in the gas industry. The methodological framework of the study includes system-functional and economic-statistical analysis, comparison, as well as the elements of the accounting method. The concept of “accounting and analytical support for the activity” is specified, the main elements of the system of accounting and analytical support are considered in the article. Based on the analysis of world experience in organizing cost accounting at gas industry enterprises, the specificity of innovative development of the gas industry is indicated. The features of the accounting and analytical support system for innovative activities in the gas industry are determined. The directions of improving the accounting and analytical support for innovation are proposed. Theoretically substantiated and systematized are the results of a study of a set of issues related to the formation of the accounting and analytical space for innovation in the gas industry. The results of the study may be of interest to the specialists and the managers of gas industry enterprises when defining the development strategies; as well as the experts of analytical groups in the preparation of the information-analytical studies on the development directions of the domestic hydrocarbon market.https://accounting.fa.ru/jour/article/view/287учетно-аналитическое пространство, инновационная деятельность, организация учета затрат, мировая практика, газовая отрасль, управленческая деятельность |
| spellingShingle | L. A. Chaikovskaya S. B. Baurina Сharacteristics of the Accounting and Analytical Space for Innovation in the Gas Industry Учёт. Анализ. Аудит учетно-аналитическое пространство, инновационная деятельность, организация учета затрат, мировая практика, газовая отрасль, управленческая деятельность |
| title | Сharacteristics of the Accounting and Analytical Space for Innovation in the Gas Industry |
| title_full | Сharacteristics of the Accounting and Analytical Space for Innovation in the Gas Industry |
| title_fullStr | Сharacteristics of the Accounting and Analytical Space for Innovation in the Gas Industry |
| title_full_unstemmed | Сharacteristics of the Accounting and Analytical Space for Innovation in the Gas Industry |
| title_short | Сharacteristics of the Accounting and Analytical Space for Innovation in the Gas Industry |
| title_sort | сharacteristics of the accounting and analytical space for innovation in the gas industry |
| topic | учетно-аналитическое пространство, инновационная деятельность, организация учета затрат, мировая практика, газовая отрасль, управленческая деятельность |
| url | https://accounting.fa.ru/jour/article/view/287 |
| work_keys_str_mv | AT lachaikovskaya sharacteristicsoftheaccountingandanalyticalspaceforinnovationinthegasindustry AT sbbaurina sharacteristicsoftheaccountingandanalyticalspaceforinnovationinthegasindustry |