System of innovations in managerial accounting in the construction of pipeline transport

This article reveals issues in forming systems of managerial accounting of innovations in organizations in the sphere of pipeline transport construction. The notion of managerial accounting as a new or developed technique in the construction of pipeline transport, allowing for the development of this sector in modern conditions is revealed. The authors’ understanding of the term “managerial accounting of innovations in the construction of pipeline transport” is given, within it the reflection of the essential characteristic qualities of this type of work, which furthermore allows to form a system of managerial accounting of innovations in the building of pipeline construction within which the most meaningful areas of constructing pipeline transport are reflected. It is proposed to include the net cost within the input information, which allows for the appraisal of the feasibility of realizing innovative technologies in the stage of planning. The data base to calculate such an indicator of the net cost of the innovate technique will be the cost guidelines for the completion of construction jobs, a sample calculation of cost, and also the comparative characteristics of technological construction jobs, completed innovative technologies, and existing traditional technologies. A system is formed for managerial accounting of innovation in the construction of pipeline transport reflecting the main stages of the formation of accounting information according to the life cycle phases of the innovative process. It was revealed integration into the system of managerial accounting of internal ecological control at each stage of the completion of work is necessary for effective control over compliance to norms of environmental protection and assessment of ecological safety. The proposed system of internal ecological control confirms with each stage of the system of managerial accounting, which allows for monitoring of compliance to norms of environmental protection in every life cycle phase of an innovative project.