Optimization of a technique of management accounting when producing hi-tech production

Nowadays it is hard not to notice a priority of development of hi-tech production in different countries including the Russian Federation. The fact that unique (high) technologies are a subject of interest of our country is confirmed by existence of plans to implement programs developed by various ministries and departments of the Russian Federation. Their financing from the state budget is measured by trillions of rubles. Many enterprises of this sphere think about introducing corporate information systems for the purpose to optimize management accounting and improve the quality of planning. Nevertheless, the methods existing on other enterprises are unsuitable for accounting of hi-tech production owing to its considerable uniqueness. The article proposes an improvement of the control technique when producing hi-tech production by separate accounting of conditional and variable and conditional and constant expenses. The authors analyze the necessary set of coefficients for assessing the level of influence of the output volume on the price of a unit of hi-tech production. The authors define the main factors of management accounting which affect the increase in output volume of hi-tech production. Optimization of managing the production of samples of hi-tech production is necessary for development of scientific and technical innovations that will increase the level of innovative development of the Russian Federation.