MECHANISM OF MANAGEMENT ACCOUNTING OF RESOURCES IN THE SYSTEM OF INNOVATION AND INVESTMENT DEVELOPMENT OF MANUFACTURING ENTERPRISES

Abstract

The article studies the theoretical, methodological and applied principles of the formation of a mechanism for managing resource accounting in the system of innovative and investment development of processing enterprises. The relevance of the topic is due to increased competition, increasing resource constraints, high dynamics of the external environment and the need for technological renewal of production systems. In such conditions, managing resource accounting is considered as a key tool for information and analytical support for making sound management decisions aimed at increasing the efficiency, innovativeness and investment attractiveness of enterprises. In the process of research, systemic, process, functional-cost and resource-oriented approaches were used, which allowed to reveal the multi-level nature of management accounting as an integrated subsystem of enterprise management. The article determines that managing resource accounting performs not only a control, but also a strategic function, ensuring the assessment of the efficiency of using material, labor, financial and intellectual resources. It is substantiated that in the conditions of an innovative economy, the importance of intangible and intellectual resources is increasing, which form the long-term competitive advantages of the enterprise. Special attention is paid to the integration of management accounting with investment analysis, strategic planning and financial management. The features of the formation of resource support for processing enterprises in the conditions of innovative transformations are revealed, in particular the need to transition to resource-efficient and digitalized management models. The role of digital technologies, ERP systems, business analytics and big data in improving the quality of information and analytical support is determined. Methodological approaches to organizing the mechanism of management accounting of resources are generalized, including the system of responsibility centers, budgeting and modern methods of cost calculation, in particular the ABC method. Directions for improving the mechanism are proposed, which include the digitalization of accounting processes, increasing the analytical nature of management information, integration with innovation and investment activities and the development of flexible budget systems. The results obtained allow us to form a holistic view of resource management accounting as a tool for ensuring the sustainable development of processing enterprises, increasing their competitiveness and efficiency of functioning in conditions of innovative changes.