Methodology of control at small innovative enterprises in the university environment of national research universities under conditions of accounting outsourcing

The article presents the features of small innovative enterprises in the university environment of national research universities (NRU) in the context of accounting outsourcing. At present, the innovative capacity of the country plays a key role in the development and modernization of the contemporary society, marked in Strategy 2020. The innovation potential value is determined by the presence of research, design and technological organizations, pilot sites, testing areas, educational institutions, personnel and technical resources of these organizations. Within the schools, mostly in national research universities, there are small innovative enterprises, which are designed to create and implement innovative solutions. The control features for small innovative enterprises are given taking into the consideration the specificity of their activities. The constituent elements of the control system for small innovative enterprises (SIE)are specified in terms of accounting outsourcing and the specific characters of each element are discussed. When forming the control system and developing control procedures the contract of accounting outsourcing is concluded at the initial stage. Besides, the essence of the agreement and the provisions of this document specifying the elements of the control system and the allocation of responsibilities play an important role. The next element of this methodology is the development of documents on accounting procedures in SIE. In particular, a special attention should be paid to the development of the accounting policy of enterprises, the workflow procedure, ensuring the confidentiality of information, etc. The package of relevant documents is developed. The methods of forming a control system for small innovative enterprises are described and the effectiveness of its functionality in the university environment of national research universities is proved.