UDC 338
UDC 657.92
UDC 001.895
The efficiency of agriculture is largely determined by the use of advanced innovative materials that are resistant to environmental conditions and other adverse factors. Accordingly, the introduction of new materials into the agricultural process should take into account potential performance and provide an opportunity to manage it. The article reveals the current state and directions for improving the accounting and analytical tools used to assess the efficiency of intellectual property in the field of creating new materials for enterprises of the agro-industrial complex. The definition of accounting and analytical tools is clarified, its difference from accounting and analytical support is substantiated. The division of research and experimental development (R & D) into the research stage and the development stage is substantiated with the allocation of relevant criteria, the principles of recognition in the composition of expenses and capitalization of innovation costs are formulated. The author's methods for assessing the efficiency of creating new materials are analyzed with a justification of the advantages and areas requiring improvement. The methodology for assessing the efficiency of creating new materials based on traditional methods is analyzed in detail, taking into account modern trends in determining the efficiency coefficient. The application of the methodology is illustrated by the example of innovative urea-formaldehyde fertilizer. As areas for improvement, it is recommended to consider the concept of the life cycle of a new material and the determination of the possibility of maximizing profits taking into account environmental and social aspects in relation to the agricultural sector. The results of the study can be used in the practical activities of organizations in implementing innovative activities and for the purposes of further scientific research in relation to the development of methods for the formation and analysis of information for assessing the effectiveness of scientific investments.
accounting and analytical toolkit, new materials, research and experimental development (R & D) expenses, innovation-related expenditures, stage of research and development, intangible assets, economic efficiency, urea-formaldehyde fertilizer, innovations in agriculture, investments in agro-industrial complex
1. Degtyarev G.V., Tahumova O.V., Lyutynskaya A.A., Melkonyan Z.T. Vozmozhnosti povysheniya effektivnosti ispol'zovaniya solnechnoy energii posredstvom razrabotki novyh materialov // Estestvenno-gumanitarnye issledovaniya. 2023. № 4 (48). S. 128-130. EDN QXDBYN
2. Pavlyuk B.F. Osnovnye napravleniya v oblasti razrabotki polimernyh funkcional'nyh materialov // Aviacionnye materialy i tehnologii. 2017. № S. S. 388-392. doi:https://doi.org/10.18577/2071-9140-2017-0-S-388-392. EDN YRVMGJ
3. Mazzi, F. et al. (2022). Exploring investor views on accounting for R&D costs under IAS 38. Journal of Accounting and Public Policy, vol. 41, no. 2, p. 106944. doi:https://doi.org/10.1016/j.jaccpubpol.2022.106944
4. Popov A.Yu. Razvitie uchetno-analiticheskogo obespecheniya ocenki investiciy v innovacii promyshlennymi predpriyatiyami // Vestnik Permskogo universiteta. Seriya «Ekonomika». 2023. T. 18. № 3. S. 311-332. doi:https://doi.org/10.17072/1994-9960-2023-3-311-332. EDN IWUDBT
5. Sharapova N.V., Sharapova V.M., Zova V.A. Sovremennyy cifrovoy instrumentariy v praktike innovacionnogo finansovogo audita // Biznes. Obrazovanie. Pravo. 2023. № 3 (64). S. 173-177. doi:https://doi.org/10.25683/VOLBI.2023.64.768. EDN TTPFLH
6. Popov A.Yu. Novye podhody k uchetu nematerial'nyh aktivov i rashodov na NIOKR // Aktual'nye problemy buhgalterskogo ucheta, audita i analiza v sovremennyh usloviyah. Penza: FGBOU VO «Penzenskiy gosudarstvennyy agrarnyy universitet», 2024. S. 107-133. EDN LDIDKX
7. Skupov A.A., Panteleev M.D., Ioda E.N., Movenko D.A. Effektivnost' primeneniya redkozemel'nyh metallov dlya legirovaniya prisadochnyh materialov // Aviacionnye materialy i tehnologii. 2017. № 3 (48). S. 14-19. doihttps://doi.org/10.18577/2071-9140-2017-0-3-14-19. EDN ZAOLGX
8. Vodyannikov V.T. Metodologicheskie i metodicheskie osnovy opredeleniya ekonomicheskoy effektivnosti tehnicheskih sredstv // Vestnik Federal'nogo gosudarstvennogo obrazovatel'nogo uchrezhdeniya vysshego professional'nogo obrazovaniya «Moskovskiy gosudarstvennyy agroinzhenernyy universitet imeni V.P. Goryachkina». 2013. № 3 (59). S. 52-57. EDN TEFXOJ
9. Zaripov I.A., Gusmanov R.U. Effektivnost' ispol'zovaniya innovaciy v sel'skohozyaystvennom predpriyatii // Dostizheniya nauki i tehniki APK. 2007. № 2. S. 5. EDN ISVOBR
10. Lyubushin N.P., Nazarov V.G., Kalinin G.Yu. Metodika ocenki effektivnosti investiciy v razrabotku konstrukcionnyh materialov // Ekonomicheskiy analiz: teoriya i praktika. 2015. № 26 (425). S. 2-12. EDN UAHNZT
