|PDF:||Author(s):||Abuyeva M. M.,|
|Number of journal:||1(30)||Date:||February 2015|
The article discusses the information base for making management decisions in the field of the companies’ innovation activity. Definition of the concept of innovation and innovation activity is provided. The importance of accounting as a basis for accounting and analytical support is confirmed. The basic requirements for information in the field of the companies’ innovation activity are determined. The model of information provision for management decision-making is proposed, which purpose is obtain complete and reliable information of the status and development of the company’s innovative activity. The information model combines accounting and analysis as an integral information base, where accounting, as well as analysis, is the basis for making management decisions.
innovation, innovative activities, information base, accounting, management accounting, tax accounting, statistics, analysis, chart of accounts, IFRS