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<article article-type="research-article" dtd-version="1.3" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xml:lang="ru"><front><journal-meta><journal-id journal-id-type="publisher-id">accounting</journal-id><journal-title-group><journal-title xml:lang="ru">Учет. Анализ. Аудит</journal-title><trans-title-group xml:lang="en"><trans-title>Accounting. Analysis. Auditing</trans-title></trans-title-group></journal-title-group><issn pub-type="ppub">2408-9303</issn><issn pub-type="epub">2619-130X</issn><publisher><publisher-name>Financial University under The Government of Russian Federation</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.26794/2408-9303-2019-6-3-6-14</article-id><article-id custom-type="elpub" pub-id-type="custom">accounting-252</article-id><article-categories><subj-group subj-group-type="heading"><subject>Research Article</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="ru"><subject>ТЕОРИЯ УЧЕТНО-КОНТРОЛЬНЫХ И АНАЛИТИЧЕСКИХ ПРОЦЕССОВ</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="en"><subject>THEORY OF ACCOUNTING AND CONTROL</subject></subj-group></article-categories><title-group><article-title>Совершенствование системы показателей для оценки инновационной деятельности хозяйствующих субъектов с учетом соответствия стратегическим целям социально-экономического развития</article-title><trans-title-group xml:lang="en"><trans-title>Indicators System Improvement to Assess the Innovative Activity of Economic Entities, Taking into Account the Compliance with the Strategic Goals of Socio-Economic Developmen</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0002-6619-4229</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Погодинa</surname><given-names>Т. В.</given-names></name><name name-style="western" xml:lang="en"><surname>Pogodina</surname><given-names>T. V.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Погодина Татьяна Витальевна — доктор экономических наук, профессор Департамента менеджмента</p><p>Москва</p></bio><bio xml:lang="en"><p>Tatyana V. Pogodina — Dr. Sci. (Econ.), Professor of management Department</p><p>Moscow</p></bio><email xlink:type="simple">TPogodina@fa.ru</email><xref ref-type="aff" rid="aff-1"/></contrib><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0002-5999-0542</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Абдикеев</surname><given-names>Н. М.</given-names></name><name name-style="western" xml:lang="en"><surname>Abdikeev</surname><given-names>N. M.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Абдикеев Нияз Мустякимович — доктор технических наук, профессор, директор Института промышленной политики и институционального развития</p><p>Москва</p></bio><bio xml:lang="en"><p>Niyaz M. Abdikeev — Dr. Sci. (Eng.), Professor, Director of the Institute of industrial policy and institutional development</p><p>Moscow</p></bio><email xlink:type="simple">nabdikeev@fa.ru</email><xref ref-type="aff" rid="aff-1"/></contrib><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0002-8595-7674</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Богачев</surname><given-names>Ю. С.</given-names></name><name name-style="western" xml:lang="en"><surname>Bogachev</surname><given-names>Yu. S.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Богачев Юрий Сергеевич — доктор физико-математических наук, главный научный сотрудник Департамента корпоративных финансов и корпоративного управления</p><p>Москва</p></bio><bio xml:lang="en"><p>Yurii S. Bogachev — Dr. Sci. (Phys.-Math.), chief researcher of the Institute of industrial policy and institutional development</p><p>Moscow</p></bio><email xlink:type="simple">YUSbogachev@fa.ru</email><xref ref-type="aff" rid="aff-1"/></contrib></contrib-group><aff-alternatives id="aff-1"><aff xml:lang="ru"><institution>Финансовый университет</institution><country>Россия</country></aff><aff xml:lang="en"><institution>Financial University</institution><country>Russian Federation</country></aff></aff-alternatives><pub-date pub-type="collection"><year>2019</year></pub-date><pub-date pub-type="epub"><day>05</day><month>06</month><year>2019</year></pub-date><volume>6</volume><issue>3</issue><fpage>6</fpage><lpage>14</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Погодинa Т.В., Абдикеев Н.М., Богачев Ю.С., 2019</copyright-statement><copyright-year>2019</copyright-year><copyright-holder xml:lang="ru">Погодинa Т.В., Абдикеев Н.М., Богачев Ю.С.</copyright-holder><copyright-holder xml:lang="en">Pogodina T.V., Abdikeev N.M., Bogachev Y.S.</copyright-holder><license xml:lang="ru" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>Данная работа распространяется под лицензией Creative Commons Attribution 4.0.</license-p></license><license xml:lang="en" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>This work is licensed under a Creative Commons Attribution 4.0 License.</license-p></license></permissions><self-uri xlink:href="https://accounting.fa.ru/jour/article/view/252">https://accounting.fa.ru/jour/article/view/252</self-uri><abstract><p>Предложена сбалансированная система показателей оценки инновационной деятельности (ССПОИД) хозяйствующих субъектов, призванная объединить прошлое и настоящее с перспективами развития, целевой функцией которых является максимизация приращения рыночной стоимости хозяйствующего субъекта с учетом миссии и стратегических приоритетов каждой конкретной компании. Система ССПОИД включает показатели, разделенные на девять групп, которые характеризуют социально-экономическое развитие хозяйствующего субъекта, человеческий капитал, финансовое состояние, конкурентоспособность, технологичность, конкурентоспособность на рынке труда, инвестиции, инновации и источники инновационного развития. Проведенный авторами анализ развития промышленного производства в Российской Федерации за 2011–2016 гг. позволил определить сильные и слабые стороны в инновационной деятельности. Проанализированы стратегии инновационного развития ряда производственных компаний (АК «АЛРОСА», ПАО «НК „Роснефть”», ПАО «Объединенная судостроительная компания», ООО «БАЛТИКА»). Выделены основные направления их инновационной деятельности — повышение энергоэффективности, реализация стратегических технологий, цифровизация производства, внедрение экологических инноваций, повышение безопасности производства, импортозамещение. Обоснована необходимость создания интегрированного промышленно-производственного комплекса, оптимального с точки зрения удовлетворения потребностей потребителей продукции. В рамках интегрированного промышленного комплекса доказана целесообразность его ориентации на создание и максимизацию приращения сетевой добавленной стоимости.</p></abstract><trans-abstract xml:lang="en"><p>In the society today, as well as in public administration and economic entities of the Russian Federation there is an awareness of the need to activate the innovation process and assess its quality. In addition, global challenges require the implementation of foresight management mechanisms aimed at forecasting technological development in the conditions of Russian reality. However, the existing system of indicators that is used in Russian practice does not fully meet the needs of the state and society in assessing innovation. The article proposes a Balanced system of indicators for assessing innovation activity (SSPOID) of economic entities, which is designed to combine the past and the present with the prospects of development, the objective function of which is to maximize the increment of the market value of the economic entity, taking into account the mission and strategic priorities of each particular company. SSPOID includes indicators, which are divided into nine groups that characterize the socio-economic development of the economic entity, human capital, financial condition, competitiveness, technology, competitiveness in the labor market, investment, innovation and sources of innovative development. The analysis of the development of industrial production in the Russian Federation for the period of 2011–2016 allowed to determine the strengths and weaknesses in innovation. The strategies of innovative development of a number of production companies (ALROSA, PJSC «NC “Rosneft”, JSC “United shipbuilding company”, JSC “BALTIKA”) were analyzed. The main areas of their innovation activities are as follows: improving energy efficiency, focus on strategic technology, the digitalization of production, the implementation of environmental innovations, improving production security, import substitution. The necessity in the creation of the integrated industrial and production complex, which will be optimum from the point of view of satisfaction of consumers’ needs for production, is justified. In the framework of the integrated industrial complex, the rationale for its focus on creating and maximizing the increment of the network added value is proved.</p></trans-abstract><kwd-group xml:lang="ru"><kwd>сбалансированная система показателей</kwd><kwd>инновационная деятельность</kwd><kwd>сетевая добавленная стоимость</kwd><kwd>концепция цепочки создания ценности</kwd></kwd-group><kwd-group xml:lang="en"><kwd>balanced scorecard</kwd><kwd>innovation</kwd><kwd>network value added</kwd><kwd>the concept of value chain</kwd></kwd-group></article-meta></front><back><ref-list><title>References</title><ref id="cit1"><label>1</label><citation-alternatives><mixed-citation xml:lang="ru">Романова Ю. А., Павлова И. В. и др. Повышение конкурентоспособности отечественной промышленности в условиях инновационного подъема. Монография. М.: ООО «Научный консультант»; 2018. 310 c.</mixed-citation><mixed-citation xml:lang="en">Romanova Yu.A., Pavlova I. V. 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