Innovation mechanisms of management accounting in assessing the accounting and financial efficiency of the enterprise through balanced scorecard

The article elaborates the criteria for identifying innovation mechanisms of management accounting under the influence of positive and negative factors of the accounting process which form strategic prospects for increasing the accounting and financial efficiency of the enterprise within the Balanced Scorecard projections. Using innovative collection and distribution processes, the modification of strategic projections was carried out and the accounting operations underlying the innovation mechanisms were identified. On the example of LLC “NFC RUS”, when disclosuring the innovation mechanisms of management accounting, the elements of the methodology for comprehensive assessment of the accounting and financial efficiency of the enterprise through the Balanced Scorecard model were proposed.