Authors

  • Nozanin Xushvaqtova

DOI:

https://doi.org/10.71337/inlibrary.uz.science-research.139839

Keywords:

innovatsion faoliyat boshqaruv hisobi innovatsiyalarni boshqarish innovatsion loyihalar boshqaruv qarorlari xarajatlar tahlili investitsiya samaradorligi risklarni boshqarish byudjetlashtirish mahsulot hayotiy sikli.

Abstract

This thesis examines the issues of effective management of innovative activities in ensuring the sustainable development and competitiveness of enterprises. Innovative processes are characterized by a high level of uncertainty, financial risks, and significant investment requirements, which increases the need for reliable and systematic information support in their management. In this context, the role of management accounting information in planning, coordinating, and controlling innovative activities is substantiated. The thesis reveals the essence and functions of management accounting information as well as its role in the selection and implementation of innovative projects. The importance of management accounting information in comparing costs and expected results, assessing investment efficiency, identifying financial risks, and ensuring the efficient use of resources in innovation-related decision-making is highlighted. In addition, the application of modern management accounting methods – such as activity-based costing, target costing, life cycle costing, and budgeting – in evaluating the effectiveness of innovative projects is discussed. The results of the study indicate that the timely and reliable generation of management accounting information contributes to reducing risks in innovative activities, improving the validity of managerial decisions, and ensuring the successful implementation of innovative projects.

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