Формулювання дефініції феномену внутрішнього контролю витрат на наукову (науково-технічну) діяльність підприємства
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Date
2024
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Київський національний економічний університет імені Вадима Гетьмана
Abstract
За повної відсутності опису процесів контролю витрат на дослідження і розробки у статті досліджено сучасні тлумачення дій щодо контролю витрат діяльності суб’єктів господарювання. На основі систематизації трактувань термінів «контроль витрат» і «внутрішній контроль» визначено ключові атрибути операцій з контролю витрат на дослідження і розробки. На цій основі формалізовано базові атрибути даних дій і сформульовано дефініцію терміну «внутрішній контроль витрат наукової (науково-технічної діяльності), а також транспоновано його до рівня підприємства.
Scientific activity in Ukraine is a special kind of economic and social relations that forms the knowledge and innovative products. Currently, a significant part of scientific institutions are in a difficult financial situation due to the need of the state to finance the defense spending. This requires researchers to economically spend the money received. That is why, among the main tasks of scientific organizations there is a strict control of costs for scientific works, which requires the creation of a fundamentally new theoretical and methodological base within the framework of which the development of the existing conceptual apparatus and the discovery of the latest methodological approaches for cost control during research and development are envisaged. Determining the costs of creating a scientific product is carried out by a special direction of the internal activity of the enterprise — accounting for the costs of scientific activities in a specially formed unit or a separate employee, however, the work of this unit or employee should be monitored, for which it is advisable to form an appropriate functional management body — internal control costs for researches. The practice of accounting costs for the scientific activity and the regulatory framework for such accounting is formed on the basis of the rules established for production and commercial enterprises, there is a need for the development and implementation of new methodological and organizational solutions for streamlining the activities of specific accounting and regulatory bodies that have as their object the costs of scientific works. To start the processes of forming an orderly activity to control the costs of research in this article formulated the definition of the phenomenon of internal control of costs for scientific activities of the enterprise. This will make it possible to single out in the general management system of scientific organizations the employee (units) responsible for controlling the costs of scientific work, determine their goals and special functions, determine the composition of the labor intensity of control operations and develop cost control regulations.
Scientific activity in Ukraine is a special kind of economic and social relations that forms the knowledge and innovative products. Currently, a significant part of scientific institutions are in a difficult financial situation due to the need of the state to finance the defense spending. This requires researchers to economically spend the money received. That is why, among the main tasks of scientific organizations there is a strict control of costs for scientific works, which requires the creation of a fundamentally new theoretical and methodological base within the framework of which the development of the existing conceptual apparatus and the discovery of the latest methodological approaches for cost control during research and development are envisaged. Determining the costs of creating a scientific product is carried out by a special direction of the internal activity of the enterprise — accounting for the costs of scientific activities in a specially formed unit or a separate employee, however, the work of this unit or employee should be monitored, for which it is advisable to form an appropriate functional management body — internal control costs for researches. The practice of accounting costs for the scientific activity and the regulatory framework for such accounting is formed on the basis of the rules established for production and commercial enterprises, there is a need for the development and implementation of new methodological and organizational solutions for streamlining the activities of specific accounting and regulatory bodies that have as their object the costs of scientific works. To start the processes of forming an orderly activity to control the costs of research in this article formulated the definition of the phenomenon of internal control of costs for scientific activities of the enterprise. This will make it possible to single out in the general management system of scientific organizations the employee (units) responsible for controlling the costs of scientific work, determine their goals and special functions, determine the composition of the labor intensity of control operations and develop cost control regulations.
Description
Keywords
внутрішній контроль, внутрішньогосподарський контроль, витрати, наукова діяльність, науково-технічна діяльність, internal control, enterprise internal control, expenses, scientific activity, scientific and technical activities
Citation
Шумейко О. С. Формулювання дефініції феномену внутрішнього контролю витрат на наукову (науково-технічну) діяльність підприємства / Шумейко Олена Сергіївна // Стратегія економічного розвитку України : зб. наук. пр. / М-во освіти і науки України, Київ. нац. екон. ун-т ім. В. Гетьмана ; [редкол.: О. М. Гребешкова (голов. ред.) та ін.]. – Київ : КНЕУ, 2024. – Вип. 54. – С. 176–186.