Аннотации:
The article considers a comprehensive
methodology of innovative paradigm of management
accounting, which takes into account the functional design
of information and analytical support of the innovation
process that is the foundation for expanding tools and
determinants of controlling in the socio-ecological and
economic space of entrepreneurship. The maximum
possible amount of organized information data is
substantiated. It considers the individual features of the
management accounting model for decision-making to
form the determinants of controlling development with the
probability of turning it into a strategic resource aimed at
ensuring a stable business, taking into account
socio-environmental and economic factors. The model of
development of the innovative theory of the administrative
account from a position of meaningful enrichment is
presented. It is proved that the subject of management
accounting with an innovative aspect is the process of
managing transaction and innovation costs, which
strengthen the development strategy of business entities.
Indicators of management accounting, which is formed
into a three-component part of business development –
social, environmental, economic – as a basis for an
integrated assessment of the level of activity of entities in a
particular area or industry. A detailed veil of monetary and
natural innovative components of management accounting
with a focus on the past and future is presented. The
intellectual resource and its derivative benefit - intellectual
rent is proposed to study in the plane of the philosophy of
human-centeredness and with an emphasis on professional
knowledge in time, which is obtained by a person. The
method of controlling effectiveness is substantiated, which
forms a synergistic effect of interaction of functional
components of controlling and coherence of their goals.
