Adopted on 02.08.2009 Federal Law No. 217-FZ allowed universities, with the aim of practical application (implementation) of its scientific developments, establish small innovative enterprises (MIP). At the same time, the organization and maintenance of accounting of the MIP activity compared to traditional companies has a number of features caused by both the specifics of innovation and the imperfection of current legislation. As practice has shown, the need to identify and adequate accounting for these features is today one of the key problems of MIP management. This article discusses the specifics of the application of existing legislation in the field of accounting to the tasks of accounting for the activities of the MIP. The methodological features of conducting certain regions of accounting (in particular are: accounting for fixed assets, intangible assets, cash, calculations with counterparties, payroll calculations and associated contributions, taxes, issues of formation of consolidated financial statements). Practical recommendations on the organization and maintenance of accounting activities in the MIP created with the participation of universities.

accounting

small innovative enterprise

meeting methodology

organization of accounting

specificity of innovation

1. Abdikeev N. M., Kuznetsov N. V., Tsygalov Yu. M. Improving the system of commercialization of the results of intellectual activity in universities. - M.: Financial University, 2013. - 236 p.

2. Getman V. G., Kerimov V. E., Babayev Z. D., and others. Accounting: Textbook. / V.G.Gaetman, V.E.Kerimov, Z.D. Babaeva, etc. - Moscow: Infra-M, 2010. - 717 p.

3. Compulsory social insurance against industrial accidents and tradeboles. Site FSS RF. // [Electronic resource]: http://fs.ru/ru/fund/activity/accident_insurance/index.shtml.

4. Regulation on accounting "Accounting reporting of the organization PBU 4/99 (approved by the Order of the Ministry of Finance of the Russian Federation of 06.07.1999 №43N) (Ed. From 08.11.2010).

5. Regulation on accounting "Accounting Policy of the Organization" of PBU 1/2008 (approved by the Order of the Ministry of Finance of the Russian Federation of 06.10.2008 No. 106N) (Ed. Dated December 18, 2012).

6. Resolution of the Government of the Russian Federation of August 12, 2011 No. 677 "On approval of the rules for concluding lease agreements against state or municipal property of state educational institutions of higher professional education (including those created by State Academy of Sciences)."

7. Order of the Ministry of Finance of the Russian Federation of 25.12.98 No. 64n "Model recommendations for accounting for small business entities."

8. Order of the Federal State Statistics Service of the Russian Federation of August 29, 2012 No. 470 "On approval of statistical instruments for the organization of federal statistical monitoring of enterprises".

9. Federal Law of 02.08.2009 №217-ФЗ "On Amendments to Certain Legislative Acts of the Russian Federation on the creation of budget scientific and educational institutions of economic societies in order to practically use (implementation) of intellectual results."

10. Federal Law of December 6, 2011 No. 402-FZ "On Accounting".

11. Federal Law, 07/24/2007 No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation".

12. Economic theory / Ed. E.N.Lobacheva. - 3rd ed., Pererab. and add. - M.: Yurait, 2012. - 516 p.

Introduction

The modern economy every year more and more is based on knowledge. Under these conditions, the mechanisms of commercial use (implementation) of the results of intellectual activity, bringing them to market products that satisfy the various needs of society to become special significance. In the last decade, the main source of replenishment of the state budget of Russia was the export of raw materials (oil, gas, forest, metals, etc.). However, today, the task of commercialization of scientific and technical developments as the most important direction contributing to the effective use of the potential of domestic science and ensures the transition of the country from the commodity economy to the knowledge economy. One of the main problems in the path of innovative development of our country is a huge abyss between scientific ideas, technological developments and practical implementation of them in production. Under these conditions, the task of increasing the level of commercialization of universities of their scientific developments is especially relevant.

The result of the active development of the Process "Science - Entrepreneurship" was the emergence of federal laws 02.08.2009 No. 217 "On Amendments to Certain Legislative Acts of the Russian Federation on the Creation of Budget Scientific and Educational Institutions of Economic Societies in order to practice (implementation) of intellectual activities" which is no longer only theoretically, but also practically allows you to proceed with the commercialization of knowledge, through the practical implementation of the results of intellectual activity (Reed) by creating small innovative enterprises (MIP).

The main purpose of the adoption of this Law was the need to create a legal framework for commercializing the results of scientific activities obtained in universities and research institutes at the expense of budgetary funds. Until now, the possibilities independently implement their developments with universities practically did not have - being public institutions and financing the development of intellectual activities at the expense of budgetary funds, they could not be founders or participants in economic societies. However, in the process of practical work on the creation of the MIP, difficulties began to arise. The adoption of the adoption of 217-FZ spawned a lot of problems, one of which was solved with one degree of success, was decided by the adoption of other regulatory and legal acts, and others remained unresolved. This question is discussed in more detail in the monograph.

One key problem is the need to take into account a number of features when conducting accounting in the MIP. At the same time, until 2013, the MIP applying a simplified tax system, according to the current legislation, it was entitled not to conduct accounting in all its areas (only fixed assets and intangible assets were obligatory to reflect on accounts), the latest changes to the legislation require that independent From the applied form of taxation, all enterprises operating in the Russian Federation (with the exception of foreign branches) have performed responsibilities for accounting and reporting in full. This article discusses the features of the methodology and organization of the accounting procedure of the MIP activities created with the participation of universities.

Features of the application of legislation on accounting to the MIP

A document determining the general principles of accounting in economic societies operating in the Russian Federation is Law No. 402 "On Accounting", which was adopted in 2007 and entered into force in 2013. A more specific character is worn out based on accounting status (PBU). In PBU 4/99, the accounting statements of the organization addresses the procedure for compiling and providing accounting reporting. Its drawing up is mandatory for all economic entities leading accounting.

According to PBU, the accounting statements of the MIP includes:

form number 1 (balance sheet);
form number 2 (report on financial results);
annexes to them provided for by regulatory acts.

PBU is mandatory for use, but small businesses, but those, by definition, are the MIP, they can use some of them at their discretion. For example, PBU 18/02, 16/02, 8/10, 11/08 and02 / 08 (clause 2.1) can be applied under certain conditions and in accordance with the decision of the Chief Accountant (supervisor).

However, accounting in the MIP has a number of features governed by specialized regulatory legal acts that are applicable only for this type of enterprises. In particular, this regulatory acts include the Federal Law No. 209-FZ "On the Development of Small and Medium Entrepreneurship in the Russian Federation" and approved by the Order of the Ministry of Financials Russian Federation of 25.12.98 No. 64N Typical recommendations for accounting for small business entities. According to them, the MIP is entitled:

use the cash register account of income and expenses (according to the requirements of PBU 1/08 "Accounting Policy of the Organization", PBU 9/99 "Revenues of the Organization", PBU 10/99 "organization expenses");
not to revaluate fixed assets and intangible assets for accounting purposes (based on PBU 6/01 "Accounting for fixed assets", PBU 14/07 "Accounting for intangible assets");
not to reflect the impairment of intangible assets in accounting (PBU 14/07 "Accounting for intangible assets");
to make a subsequent assessment of all financial investments in the manner prescribed for assets for which the current market value is not determined. At the same time, it may be decided not to reflect the impairment of financial investments, if their calculation is difficult for the enterprise (according to the requirements of PBU 19/02 "Accounting for financial investments", as well as some provisions of PBU 1/2008 "Organization's accounting policy");
do not reflect the estimated obligations, conditional obligations and conditional assets in accounting, not to create reserves of the upcoming expenses (based on PBU 8/01 "Evaluation obligations, conditional obligations and conditional assets");
recognize commercial and managerial expenses in the cost of sold products, goods, works, services in full in the reporting year of their recognition as expenses on ordinary activities (on the basis of the requirements of PBU 10/99 "Organization's expenses");
recognize all the costs of loans as other expenses (PBU 15/08 "Accounting for loans and loans");
reflect only the amounts of tax on the income of the reporting period without reflecting the amounts that have an impact on the amount of tax on the income of subsequent periods, that is, deferred tax assets, deferred tax liabilities may not be disclosed (on the basis of PBU 18/02 "Accounting for income tax payments" );
fix the essential mistakes of last year, identified after the approval of accounting reporting, in the manner prescribed for the correction of insignificant errors. That is, the corrections are made in the current period using the account 91 "Other income and expenses" without retrospective recalculation (according to the requirements of PBU 22/10 "Correction of errors in accounting and reporting");
to reflect the changes in accounting policies in the financial statements promising, that is, a modified way of accounting is applied to the relevant facts of economic activity, accomplished after making changes to the accounting policy (PBU 1/2008 "Accounting Policy of the Organization");
to donate reporting in the abbreviated version (PBU 4/99 "Accounting Reporting Organization").

These items apply to the decision of the MIP leadership, while it is obligatory to be the consolidation of such a decision in the accounting policies of the economic company. In addition, the MIP accounting policy should reflect the work plan of the accounts, accounting options and evaluation of various accounting objects, the procedure and deadlines for the inventory, the form of primary documents, as well as the procedure for document management itself and accounting information technology itself.

General Questions of the Organization of Accounting MIP

Regardless of the size of the MIP and its organizational form, the responsibility for the organization of accounting, maintaining and storing the accounting registers is entrusted to the head (director or general director). The head of the MIP in turn has the right to make a decision on keeping on independently or on the establishment of a given responsibility on the chief accountant or a different official of the MIP. It is also possible to attract an accounting service accounting services (the so-called "outsourcing"), however, based on practical experience, at the initial stages of their activities, most of the MIP choose the first way when all accounting issues are solved by their own.

The organizational form of accounting, enshrined in accounting policies, chooses the chief accountant in coordination with the head of the enterprise. This choice is carried out depending on the operations performed, their quantities, type, type and volume, in addition, are taken into account the qualification skills of specialists engaged in accounting, as well as the availability of the necessary office equipment and software.

Accounting can be organized by the usual account form: Journal and Orders, Magazine-Home, Automated, etc.

In enterprises (including this also applies to the MIP), which make a minor number of economic operations, a simplified form can be used, which includes:

a simple form of accounting (without using the accounting registers of the property of a small enterprise);
the form of accounting with the use of accounting registers of the property of a small enterprise.

A simple form of accounting (without the use of accounting registers of the small enterprise) is used by enterprises that are inherent in the implementation of a small amount of operations (usually their number varies within thirty operations per month), while they do not carry out their own production of products or performing works related to Large material costs. In this case, all operations are registered only in the book (journal) of accounting for economic activities. The book is a combined register of analytic and synthetic accounting, on the basis of which it is possible to determine the availability of property and cash, as well as their sources in a small enterprise at a specific date and make accounting statements.

The book can be conducted in the form of a monthly statement, or in the form of a journal, in which the accounting of operations is carried out entire reporting year. In the book in the chronological sequence, all economic operations are reflected by the double recording method.

If the organization applies a similar shape, then the procedures are performed in the following sequence: in the book of economic operations, all the facts of the MIP activity are recorded, then the formed turnover is transferred from there to the chess statement, according to which a reverse salval statement is formed. The final stage becomes drawn up on the basis of all of the above financial statements (summary financial statements).

In addition to this process, small businesses must conduct a cash book. If the organization in the course of its activity applies cash registers, then it is mandatory to be the book of the cashier-operator. Mandatory to fill is also the statement of accounting for wages.

The form of accounting (using the accounting registers of the property of a small enterprise) is used by those enterprises that are owned by the objects of fixed assets, commodity and material values, and also carry out calculations with counterparties with preliminary or subsequent accounts.

As an accounting registers, eight statements are applied to account for the property of the enterprise and the sources of its education and one chess statement to summarize these statements and verify the correctness of records made in them accounts on account accounts:

Statement of accounting of fixed assets accrued depreciation (Form 2);
The statement of accounting of production reserves and goods, as well as VAT paid in values \u200b\u200b(form No.Nh-2);
Statement of the cost of production costs (form No. 5);
The statement of accounting of funds and funds (form No.Nh-4);
Statement of accounting of settlements and other operations (form No. 5);
The statement of the implementation of implementation (form No.Nh-6 (payment));
The statement of accounting of calculations and other operations (form No. S-6 (shipment));
Accounting statement with suppliers (form No.Nh-7);
Statement of wage accounting (form No. 5);
Statement (chess) (form No. 5).

These statements are applied to reflect operations only by one of the applied accounting accounts. Thus, the amount according to any fact of economic activity is simultaneously recorded in the two deposits used: in one - on the debit account with an indication of the credited, in another - on the credit of the account indicating the debit. These actions are carried out on the basis of primary accounting documents.

At the end of the month, there is a generalization of all the results. This operation is carried out in a chess statement, which serves as the basis for the preparation of the operating and salad statement.

However, in practice for small businesses that have a simple technological process and the number of economic operations carried out per month is insignificant (usually no more than a hundred), it is recommended to use a simplified form of accounting. In addition, this form is most consistent with the simplified taxation regime.

The simplified form of accounting is carried out using the book of income and expenses. In this case, the income reflects all the arrivals of the Organization related to the sale of products, the provision of services, the performance of work. This also includes operations for the sale of equipment, intangible assets and other property of the subject. The category of non-dealers, which are represented by cash, securities and other property, are also reflected in revenue. As expenses, the Organization takes into account the costs of the costs associated with the implementation of entrepreneurial activities.

For the organization of accounting on the simplified form of accounting, the MIP in terms of accounts provides for the combination of several synthetic accounts in one.

For example, on account 01 "Fixed assets", you can take into account the acquired funds and intangible assets. Depreciation of intangible assets is taken into account in the account 02 "Depreciation of fixed assets". However, in this case, close attention should be paid to the use of those objects of intellectual property, which served as a contribution to the authorized capital when creating a MIP.

Material and production reserves that are reflected in the account 10 ", when using this form of accounting, are complemented and aggregated with accounts 07" Equipment to installation ", 11" Animals on growing and fattening ", as well as accounts 15" Production and acquisition of materials "And 16" deviations in the cost of materials. "

Value Added Tax is taken into account according to the established rules. At the same time, it is important to note that VAT on materials and fixed assets (intangible assets) must be considered apart.

All costs associated with the production and sale of products are aggregated on account 20 "Basic Production". Thus, it is permitted to reflect the unified economic operations that are consistent with the following accounts: 21 "Semi-finished products of own production", 23 "Auxiliary Production", 25 "Promotional Expenditures", 26 "general expenses" and other.

Finished products, as well as goods are reflected in the account 41 "Goods".

Implemented work, services, as well as products can be recorded in accounting without the use of 45 "Goods shipped." These facts of economic activity, including the definition of the result from their conduct, are carried out on the account 90. "

Calculations with various debtors and creditors This form of accounting is allowed to show expanded on a single account 76 "Calculations with different debtors and creditors". At the same time, according to the existing algorithm, debit turns reveal the emergence of receivables or repayment of payables, and credit - show the inverse situation.

Financial investments are reflected in the generally established procedure using the invoice of the same name. However, in analytical accounting, it is important to share long-term and short-term assets of this type.

Financial results and their use are taken into account in account 99 "Profit and losses". During the year, the amount of profit and its use is reflected in the relevant accounting register deployed: the account loan is shown by a growing result of profits, and its debit is used.

Upon completion of the year, the date of the accounting reports on the amount of profit was made, the profit is reduced, the amount obtained is listed on account 84 "Retained earnings" and in the financial statements reflects the retained amount of the reporting year earnings or uncovered loss of the reporting year.

As a rule, small innovative enterprises choose the last form of accounting from the options described above. This is due to the use of an appropriate tax system, as well as with a reduction in the number of operations and significant alleviating accounting and analytical work.

Methodological features of conducting individual sites

The features discussed above relate to the general methodology and organization of accounting, however, in various regions of accounting there is its own, characteristic only for the MIP, specificity.

The methodology for taking into account fixed assets in the MIP as a whole coincides with the methodology used by all other economic societies. To summarize information about the presence and movement of fixed assets leased by the organization, is intended for account 001.

However, in practice, as a rule, the MIP in the initial stages of its development does not have its own main means of the exception of the necessary office equipment. According to established by the legislation, the limit of assigning assets to non-current in the amount of forty thousand rubles acquired property for rare exception exceeds the specified amount. Other expensive equipment and premises, as a rule, are provided to the mip found it with a university for rent at a reduced price. Thus, on the balance sheet of the MIP, at the beginning of its activities, there are mainly not objects of fixed assets, but material and production reserves. These assets are reflected in the debit of account 10 "Materials" and the loan of the relevant accounts (depending on how the facility enters the organization - from suppliers (account 60 "Calculations with suppliers and contractors"), by acquiring its accountable person (account 71 "Calculations with accountable persons"), in the account of the contribution to the authorized capital and other).

In the Decree of the Government of the Russian Federation regarding the issues of concluding lease agreements with the MIP, some points related to the relations of such enterprises and educational institutions are revealed. In compliance with certain conditions of the organization, benefits are provided. The size of the rent from the standard estimate of the property and the procedure for its introduction is as follows: in the first year of rent - 40 percent of the rental size; in the second year of lease - 60 percent of the rental size; In the third year, rent - 80 percent of the rental size; On the fourth year, rent and then - 100 percent.

A number of specific points are characteristic of taking into account the intangible assets of the MIP. When creating a university's economic company, as a rule, in accordance with the law, it provides in account of the contribution to the authorized capital, the non-exclusive right to use the result of intellectual activity (Reed). This object is on the balance of the founder, and the exclusive right of use of the MP is not transmitted. This kind of objects until 2012 under the legislation were treated to the category of expenditure of future periods. The cost of the Reda, indicated in the licensing contract, was written off equal shares during the prescribed period. However, since 2013, the organization obtained Reed reflects in the account 04 "Intangible assets" in the assessment agreed by the founders (the amount is prescribed in the license agreement, the use of the facility).

In terms of accounting, MIP cash is obliged to adhere to the common principles and rules. If the MIP makes calculations with counterparties in cash, the organization must acquire and register a cash register in the prescribed manner. Cash organizations are at the cashier in the form of cash and cash documents. The procedure for storing and spending money at the checkout was established by the instructions of the Central Bank of the Russian Federation.

Cash stored at the checkout, take into account the active synthetic account 50 "Cashier". In the debit, he is recorded in cash receipt in the cashier, and on credit - the disposal of funds from the cash register.

The main regulatory document regulating the procedure for the implementation of non-cash settlements in the Russian Federation is the provision on non-cash settlements in the Russian Federation, approved by the Bank of Russia on October 3, 2002 No. 2-P (as amended by January 22, 2008). Accounting for current account operations is carried out at an active account 51 "Current accounts". The debit is conducted by crediting funds at the expense of the organization, on the loan - their write-off.

The methodology for reflection of operations on calculations with various Counteracted MIPs is also similar to generally accepted. The main attention should be paid to which the organization works with which taxation system. So if the MIP is on the general tax system, it is necessary to put accounting in such a way that all primary documents are registered on time and reflect a reliable state of affairs. We should not forget that in this case the organization is a payer of VAT and income tax, and, in effect, various types of income and expenses appropriately affect the taxable bases on them.

If the organization is on a simplified tax regime (this is confirmed by notification from the tax inspection), then in the calculations, these taxes do not appear, but all operations should be reflected in such a way that, in order to tax the MIP, it has the possibility of a reliable calculation of the Unified USN tax.

To summarize information on calculations with suppliers and contractors for the received commodity and material values, the work performed and the services consumed are intended an active-passive account 60 "Calculations with suppliers and contractors". In practice, 76 "Calculations with different debtors and creditors" is most often used for settlements for consumed services. To summarize information on settlements with employees in the amounts issued by him under the report, an active-passive account 71 "Settlements with accountable persons" is intended, and settlements with buyers and customers are reflected in the account 62 "Calculations with buyers and customers". All calculations with the founders According to deposits in the authorized capital of the organization, on the payment of income, etc. Consider 75 "settlements with founders" on an active-passive account.

Accounting for the arrears of founders before the organization is reflected in the debit of account with a credit of account 80 "Authorized capital". Repayment of obligations is taken into account on the loan in correspondence with the relevant accounts of assets introduced into the organization.

Let us last in more detail on the issue of accounting and issuing wages, as the MIPs in terms of accrual insurance premiums use state benefits, which allows to deduct payments to the funds at lower rates.

The cost of labor is manifested in the form of wages and is determined by the cost of maintaining the life of the employee and the corresponding level of efficiency of activity, its sufficient training, education and reproduction.

When hiring an employee is an employment contract between the employee and the employer. Accounting for calculations with personnel on wages is carried out on the synthetic account of the same name 70 "Calculations with the personnel of wages." Accrual of wages is reflected in the loan, deduction and payments from wages, benefits and income, respectively, on the debit of this account.

From remuneration of workers, both working on labor agreements, contracts, and part-time performing one-time work, produce various retention that can be divided into two groups: mandatory and initiatives of the Organization.

Compulsory retention includes tax on income of individuals (NDFL), the amount of deductions for executive sheets in favor of legal entities and individuals. The main source of taxation is the salary of workers with which the tax at a rate of 13% is held. Accounting for NDFL calculations is conducted on a passive account 68 "Calculations for taxes and fees".

Each business entity for the purpose of material support of its employees in old age pensions, benefits during illness, with disability and in other cases monthly, overwhelms are discussed on their social needs. As a basic indicator for deductions, payments, remuneration and other revenues are used, accrued by employers in favor of employees.

In the case of small innovative enterprises, legislation establishes a slight decrease in these tariffs subject to certain conditions. In accordance with the orders of the Ministry of Education and Science of the Russian Federation, FGBNU "Center for Research and Statistics Science", keeps records of notifications about the creation of budget scientific and educational institutions, and also forms the register of accounting notifications about their creation.

Federal Law of October 16, 2010 No. 272-ФЗ from January 1, 2011, conditions were established for the use of the MIP of the reduced tariff of insurance premiums (14% instead of 30% in the FFS of the Russian Federation, FSS of the Russian Federation and the FFOMS of the Russian Federation). To obtain the right to use the specified benefits, MIP must complete two mandatory conditions:

carry out activities on practical application (implementation) of Reed;
apply a simplified tax system.

Thus, when granting the appropriate bodies of supporting documents (the Charter of the Company; notifications from the tax inspection that the Organization applies a simplified tax system; an extract from the register of notifications about the creation of a public compliance with 217-ФЗ; lease agreement) MIP has the right to apply a reduced rate at 14%, which, according to funds, is distributed as follows:

2% is listed in the FSS of the Russian Federation;
4% gets the FFOMS of the Russian Federation;
8% is deducted in the PF of the Russian Federation, with the employee of 1966 of birth and older - the whole amount is sent to the insurance part; If the 1967 worker is born and younger, then 2% is listed in the insurance part, and the remaining 6% are sent to the accumulative one.

In addition to social contributions, economic entities also produce contributions to compulsory social insurance against industrial accidents and occupational diseases. Insurance rates are determined as a percentage of payments and other rewards accrued in favor of insured persons. In 2013, 32 class of professional risk, sizes and range of insurance rates on them from 0.2 to 8.5%, depending on the type of activity are preserved.

To account for settlements on social security contributions, a synthetic actively passive account 69 "Calculations for social insurance and provision" is used.

According to the results of its activities, the organization receives certain financial results. For the MIP, it is extremely important to track the dynamics of this indicator, as such enterprises are subject to a huge amount of risks.

The rules of formation in accounting information about income and expenses are most revealed to PBU 9/99 "Organizations" and PBU 10/99 "organization expenses".

The sales financial result is the difference between the revenue from the perfect economic operations relating to the usual activities, and expenses that include the amount of cost, costs of circulation, management costs, as well as the value of accrued indirect taxes. Accounting accounts plan to reflect these operations provide a separate account of 90 "Sales". The credit of the account indicates the amounts of income, for this is used the first subaccount. The cost of implemented products, goods rendered and work performed is reflected in the debit of account 90 "Sales" on the second subsecut. As a rule, the third subaccount is used to disclose the amount of indirect taxes included in the revenue. Depending on the specificity of the accounting, the organization can open additional subaccounts for more complete analytics and disclosures.

Articles of income and expenses not related to the basic activity of the organization, it is customary to classify as other. Data on these operations is reflected in a separate account 91 "Other income and expenses" with the corresponding breakdown by subaccounts. The amounts are shown expanded, without a relatives between the articles of the receipts and the disposal of assets, cash, the emergence and write-off of obligations.

In accounting, at the closure of the month, a certain amount of financial result is formed, which is then taken into account with a storage path throughout the calendar year. To reflect the data plan of accounts, 99 "Profits and Losses" is provided. If earnings are formed by the results of operations, then with the debit of account 90 "Sales" or 91 "Other profits and losses" is written off on credit account 99 "Profits and losses". Otherwise, reverse wiring is performed.

At the end of the reporting year, all subaccounts opened to the account 90 "Sales" (with the exception of subaccount 90.9) are closed by internal records for subaccount 90.9. Similar records are made and with a score 91.

If the MIP uses a simplified tax system, the MP accountant is obliged to keep the book of income and expenses. This book consists of three sections:

section 1 "Revenues and Expenditures";
section 2 "Calculation of the costs of acquisition (construction, manufacture) of fixed assets and for the purchase (creation of the taxpayer itself) of intangible assets taken into account when calculating the tax base for the reporting (tax) period";
section 3 "The calculation of the amount of a loss that reduces the tax base for the tax paid in connection with the use of a simplified taxation system for the tax period."

The Tax Declaration for Single Tax OSN is granted to the tax authorities once a year, and the calculation and transfer to the budget is made quarterly.

In addition, the organization pays such taxes to the budget as:

Transport tax, the declaration of which is provided once a year.
Insurance contributions to the Funds of Social, Medical and Pension Insurance (their accounting was previously considered). According to these deductions, the report is formed quarterly, and the accrual and transfer is made monthly in a percentage of the wage fund.
Land and other taxes, which are provided for legislation, if the organization has a tax facility.

For the MIP, simplified reporting forms are provided, which disclose only aggregated indicators according to accounting data. Thus, the accounting statements of the MIP currently consists of two documents: Form No. 1 "Accounting Balance" and Form No. 2 "Report on Financial Results". The presentation of statistical reporting is carried out on the basis of the order of Rosstat No. 470. This document also provides a preferential procedure for filling out and passing documentation for small business entities, which include the MIPs.

It should be noted that by now the "de facto" has already developed a certain system for monitoring the effectiveness of the MIP from the state. In particular, it is carried out by the Ministry of Education and Science of Russia by requesting control indicators of the MIP activities from the Founder's university. At the same time, it is necessary to understand that the operational activities of the Ministry of Defense are conducted within the framework of financial, and not traditional for the university reporting of the school year. This fact requires the organization and keeping accounting by the MIP in such a way that the possibility of forming a reliable report (or predictive assessment) on financial results for an arbitrary term (multiple of one month).

Conclusion

The proposed approaches and methods are formulated and tested by the authors in the period from 2011 to 2014 during practical work with the MIP, established financial university under the Government of the Russian Federation.

The legislation that regulates the procedure and principles of accounting of traditional economic societies in some cases is not perfect in relation to the MIP. Periodically introduced to optimize various changes and additions, require that accounting of the MIP constantly being aware of events, tracking all innovations. The absence of this leads to the fact that today far from all the MIP is used by special benefits and simplified procedures available for them. This article is intended to draw attention to the accountants of the MIP on the features of keeping accounting on the main areas for subsequent optimization of accounting functions and methods.

Reviewers:

Fomin P.A., Doctor of Economics, Professor, Advisor to the General Director of CJSC "Business Effect", Moscow.

Popkov EG, Doctor of Economics, Professor, Director of Development of Finnisergroup LLC, Moscow.

Bibliographic reference

Kuznetsov N.V., Minyaeva A.S. Features of accounting of small innovative enterprises created with the participation of universities // Modern problems of science and education. - 2014. - № 3;
URL: http://science-education.ru/ru/Article/View?id\u003d13562 (date of handling: 04/29/2019). We bring to your attention the magazines publishing in the publishing house "Academy of Natural Science"

Small innovative enterprises (MIP)

Small innovative firms (exchers) - technological leaders in the emerging sectors of the economy, opening new market segments, developing new productions that increase the scientificness and competitiveness of production and thereby contributing to the formation of new technological instructions.

The strengths of small innovative enterprises include the following:

· Operational adoption of management decisions, which makes it possible to reduce the duration of the innovation cycle;

· Low level of overhead, thanks to direct and personal contacts with them;

· Lack of bureaucratic procedures in the organization in view of the minimum management hierarchy of enterprises

The founders of small innovative enterprises are peculiar to the high motivation of entrepreneurial activity despite personal responsibility for its success in commercial risk. Motibs of innovative entrepreneurship can be attributed:

· The possibility of implementing your own creative projects;

· High degree of independence and freedom in decision-making;

· Approval of high imagine and creative recognition of success in the innovation sphere, etc.

Each MIP in his life takes various stages of development of economic and innovation activities. The time period between the boundary points of the occurrence and termination of the activities of the MIP is customary to be called its life cycle. Despite the large variety of forms and types of IP, certain phases in their life cycle are sufficiently common and include phases of occurrence, development, growth, maturity and attenuation. For the MIP, the cyclic repeatability of these phases, which is associated every time with the development of innovation. For each phase of economic life, the MIP is characterized by certain organizational and economic conditions expressed in typical forms of financing, the nature of the selected industry, the price policy, behavior in the markets, the organizational structure, the scale of activity, the depth of specialization, etc. Therefore, for every MIP it is very important to identify the phase of its Development, determine the most adequate forms of management in each period of their life cycle.

The composition of the main phases of the life cycle of the MIP and the nature of the basic measures to ensure the success of innovation is presented in Fig. one.

Figure 1. Basic measures to ensure the success of the activities of the MIP at different stages of its life cycle.

General procedure for creating a new MP

Creating a new MIP is the content of the first phase of its life cycle. From the quality and depth of the studies of the decisions taken at this stage depends on its success. From international practice, it is known that half of the MIP created ceases its activities in the first four years due to the incorrect decisions taken by its creation. The most common causes of closing of young MIP are: the lack of entrepreneurial experience and economic knowledge at the innovator; incorrect commercial assessment of the innovation goal; errors in the assessment of the market or behavior on it; incorrect assessment of the competitiveness of the idea, the scientific and technical level of the innovative product; mistakes in planning the required investment, financial accounting; Revaluation of your own capabilities; mistakes in the selection of personnel; lack of own funds, the impossibility of obtaining (repayment) of the loan; High management costs and content of personnel; Incorrect organization, outdated equipment.

Depending on the nature of the occurrence and level of development of an innovative idea in international practice, three types of creating MIP are distinguished: systemic, iterative and spontaneous.

The most promising and competitive is the systemic type of creating a MIP, which is characterized by the ideal workshop of the project with an objective assessment of risks and chances, a detailed design study of the organization of activities, financial sources and money. This type is based on technical or industrial know-how, patent or license acquired and is characterized by high professionalism. It is focused on long-term goals.

The iterative type of MIP occurrence is characterized by the progressive development of the entrepreneurial concept. It is usually associated with a not enough innovative idea having various aspects of commercial use. The entrepreneurial concept is constantly specified, it changes as the emergence of new conditions, clarifying the market situation and the acquisition of the economic experience of the entrepreneur. This type is associated with increasing costs and more risky solutions.

The most dangerous, risky and expensive recognizes the spontaneous type of MIP created according to the principle: "The main thing is to start, and success will come with experience." Increased costs in this case are associated not only with erroneous solutions, but also with the need to correct their consequences. For the successful functioning, the MIP requires systemic study of a plurality of interconnected issues.

The general procedure for creating a new MIP includes usually three main stages: preparatory, constituent and organizational (Fig. 2).

Figure 2. Composition of the Stages of Creating MIP

The assessment of the market situation is the main factor determining the structure of the MIP production program and the scale of its activities.

The choice of organizational and legal forms of the MIP is important for building a management system, the procedure for making strategic decisions, the methods of distribution of profits, the nature of the material responsibility of the founders, motivational levers and many other factors of the enterprise. The composition of organizational and legal forms of enterprises, regulated by the Civil Code of the Russian Federation, is shown in Fig. 3.

Figure 3. Organizational and legal forms of small innovative organizations

When comparing and choosing them should be borne in mind the following criteria:

* Restrictions on management (the decision-making process should be clear and rapid, control - under the final results);

* Profit distribution (if possible, under its own responsibility of the innovator) in accordance with the objectives of the MIP;

* tax pressure (as simple as possible and more favorable for business purposes);

* marketing responsibility (whenever possible only by the MIP property);

* Investment capabilities (possibly wider).

An assessment of each of the listed criteria when choosing the organizational and legal form of the Ministry of Internal Affairs, the Founder-an innovator makes from the planned scope of activity, the needs of investments and the complexity of the manufactured processes.

The location of the MIP should not be associated only with the place of residence of the innovator. It is determined by two groups of factors: factors that determine the choice of legal address of the MIP; factors determining the geographical location of the MIP and its structural units.

The first group of factors determining the place of state registration of the enterprise focuses on the search for regions with the most favorable conditions for business activities (tax levels, the availability of state or regional support, customs and other benefits, etc.).

When determining the geographical location of the MIP, the following characteristics should be taken into account:

* The nature of the innovative product, the conditions for its transportation;

* The nature of the technological process and its spatial conditions;

* The composition of production markets and their geographical location;

* Composition of suppliers of raw materials, materials, semi-finished products, components and their geographical location;

* logistics characteristics of the MIP (external material flows, their intensity, rhythm, seasonality);

* Comparative estimates of energy, economic, demographic, social, climatic and other conditions in possible locations of the MIP.

The choice of the most favorable location of the MIP, taking into account the listed factors, is carried out, as a rule, based on the criterion for minimizing the costs and the timing of the consumer's order.

The preparatory stage of the creation of the MIP must end with the development of the entrepreneurial concept of a new MIP. The entrepreneurial concept is an absolutely mandatory element of the process of creating a MIP, which is necessary for both internal and external purposes. As an internal document, it is used in the form of a consolidated substantiation of the innovation project at the stage of creating a MIP and as a control tool in assessing the development of the enterprise. As an external document, the entrepreneurial concept is used for obtaining an external investment loan, creating various business associations and unions to obtain a state or regional order, an international contract. The most common and international practice of preparing the Entrepreneurial Concept of the MIP is to draw up business plans.

A small innovative enterprise or company is customary to call a high-tech enterprise, whose activity profile refers to the so-called High-Tech, high technologies, and which produces goods or services, competitive in the market of technical innovation.Creating a MIP provided Federal Law No. 217 of the Federal Law.

Scientific institutions and universities can create small businesses to commercialize their developments and make the results of intellectual property to the authorized capital of this enterprise.If you in the course of your work or study invented something useful and new in technology, whether it is a program for computer, databases, selection achievements, and so on, you can patent it.

Since you apply a scientific and experimental base of the university or a scientific enterprise, the rights to intellectual property will belong to the university or a scientific enterprise.

To commercialize your development, you need to create a small enterprise, which will own intellectual property.

8 steps to create a MIP:

STEP 1. To come to the render or head of the scientific enterprise. Talk about the development that you can sell as a product or service. At this database, create a MIP.
Step 2. Put forward or register your intellectual property. This should help with the university.
Step 3.Evaluate the value of intellectual property. By law, the assessment is approved by the decision of the General Meeting of the founders (if its cost is up to 500 thousand rubles). If the cost is higher- Need an independent appraiser.
Step 4.Prepare Documents for MIPA Registration:
Charter. Examples of statutes MIPthere is an open Internet access . View a few of them and make your example. Share of the university or scientific institution in the authorized capitallimited Liability Company It should be more than one third, and the remaining participants pay the remaining share of money.
Memorandum of association. A document in which the procedure for joint activities on the creation of LLC is defined. Also indicated the conditions for transferring their property and participation in the activities of LLC. Including the contract determines the conditions and procedure for the distribution between participants of the profit and loss, the management of the legal entity, the exit of the founders (participants) from its composition.
License agreement. A document in which one party provides or undertakes to provide the other party the right to use the result of an exceptional right to the result of intellectual activity.
Protocol of the General Assembly. For this convene a general meeting of founders of LLC Small innovative enterprise"Your name". Founders can only be two: you and the head of the organization or university.
Step 5. Next follows the standard registration of LLC. You can refer to the notary y or independently to arrange everything, submitting the above documents to the tax and paying the state fee in the amount of 4000 rubles:
Step 6.Attention! Even before visiting the tax, it is necessary to open a cumulative account in the bank for making the authorized capital. Therefore, the following documents were further included in the tax.
Letter notice from the bank to open the accumulative account of a small innovative enterprise.
Certificates confirming the introduction of the necessary amounts of authorized capital on the accumulative account of the enterprise.
Step 7. Go to the statistics management where you will be givenOKVED , type of activity of the organization. For example, 73.10 is scientific research and development) codes can be several.
Step 8.Now it is necessary throughspecialized Site Notify the Ministry of Education and Science.

Why not open just ooo?Because you continue to enjoy the property of a university or a scientific institution, of course, if it is provided for in the contract. Also, the plus is tax benefits for small innovative enterprises in terms of wages.

The creation of a small innovative enterprise is completed by its state registration. After- the company receives the status of a legal entity, is included in the registry and is registered with the tax authorities, the local branch of the Federal State Statistics Service, the Pension Fund of the Russian Federation.

Do you still have questions about creating a MIP? Contact our specialists to get advice on your specific occasion.

You can sign up:

- Free hotline telephone 8 800 500 38 59

- Personal office on the website of the Business Support Foundation Crimea

it is originally associated with one particular innovative idea or product. The spatial organization of the MIP is determined by the nature of the processes carried out, the composition of counterparties, cooperation, separation of labor processes, the structure of suppliers. The location of the MIP and its structural links affects the construction of communication systems and the MIP management structures.

5.2. General procedure for creating a new MP

Creating a new MIP is the content of the first phase of its life cycle. From the quality and depth of the studies of the decisions taken at this stage depends on its success. From international practice, it is known that half of the MIP created ceases its activities in the first four years due to the incorrect decisions taken by its creation. The most common reasons for the closure of young MIP are the following: the lack of entrepreneurial experience and economic knowledge of the innovator; incorrect commercial assessment of the innovation goal; mistakes in the market assessment or behavior on it; incorrect assessment of the competitiveness of the idea, scientific and technical level of an innovative product; mistakes in planning the required investment, financial accounting; Revaluation of your own capabilities; mistakes in the selection of personnel; lack of own funds, the impossibility of obtaining (repayment) of the loan; High management costs and content of personnel; Incorrect organization, outdated equipment.

Depending on the nature of the occurrence and level of developing an innovative idea in international practice, three types of creating MIP are distinguished: systemic, interactive and spontaneous.

The most promising and competitive of them is a system type, which is characterized by the ideal workshop of the project, an objective assessment of risks and chances, a detailed project study of the organization of activities, financial sources and money. This type is based on technical or industrial know-how, patent or license acquired and is characterized by high professionalism. It is focused on long-term goals.

Intective typethe emergence of the MIP is characterized by the progressive development of the entrepreneurial concept. It is usually associated with a not enough innovative idea having various aspects of commercial use. The entrepreneurial concept is constantly clarified, as the emergence of new conditions, clarifying the market situation and the acquisition of economic experience by the entrepreneur. This type is associated with increasing costs and more risky solutions.

The most dangerous, risky and expensive recognizes the spontaneous type of MIP, created according to the principle of "the main thing - to begin, and success will come with experience." Increased costs in this case are associated not only with erroneous solutions, but also with the need to correct their consequences. For a successful function

the ISP is required by the systemic study of a plurality of interrelated issues.

The general procedure for creating a new MIP includes usually three main stages: preparatory, constituent and organizational (Fig. 2.3.3).

Marketing research at the stage of creating a new MIP is always limited both due to the absence of the necessary experience, skills and the necessary information and disadvantage of funds.

1. Preparatory Stage

2. Constituent Stage

		3. Organizational


1.1. Defining the subject	2.1. Preparation	3.1. Network formation
and scale activities	telski documents	implementing innovation
1.2. The choice of organizational	2.2. Coordination of documents	th product
legal form	tov and state re-	3.2. Network formation
1.3. Place definition	history	raw material suppliers
the location of the company	2.3. Registration is obliged	fishing, semi-finished products
1.4. Development of	self attributes	3.3. Personnel search
matual concept	reception (print, accounts,	3.4. Organization of scientific
	title, blanks, etc.)	manufacturing process
		3.5. Office management

Fig. 2.3.3. Stages of creating MIP

Primary marketing research of an innovative idea should give answers to five complexes of questions:

9 Who can be the consumer of a new product? What are their needs and what motives are they for acquiring a new product?

9 What competitors already work in the established markets and what are their possibilities?

9 What are the advantages and disadvantages of the proposed new product?

9 What values \u200b\u200bfor markets can have their own efforts aimed at improving the competitiveness of the product, reducing the timing of its supply, reduced cost, etc.?

9 What volume of sales and extent of the enterprise will provide his commercial success?

The assessment of the market situation is the main factor determining the volume and structure of the MIP production program, as well as the scale of its activities.

The choice of organizational and legal form MIP is important for building a management system, the procedure for making strategic decisions, determining the method of distribution of profits, the nature of the material responsibility of the founders, motivational levers and many other factors of the enterprise. The composition of organizational and legal forms of the MIP as a variety of innovative organizations is regulated by the Civil Code of the Russian Federation. When comparing and choosing them should be borne in mind the following criteria:

restrictions on management (the decision-making process should be clear and rapid, control - under the final results);

the distribution of profits (as far as possible for the official responsibility of the innovator) in accordance with the objectives of the MIP;

tax pressure (maximum simple and favorable for business purposes);

material responsibility (if possible - only property

investment capabilities (possibly wider).

An assessment of each of the listed criteria when choosing an organizational form of the Ministry of Health, the founder-innovator is based on the planned scope of activity, investment requirements and the complexity of manufactured processes.

The location of the MIP should not be associated only with the place of residence of the innovator. It is determined by two groups of factors: determining the choice of the legal address of the MIP and the geographical location of the MIP and its structural units.

The first group of factors determining the place of state registration of the enterprise focuses on the search for regions with the most favorable conditions for entrepreneurship (tax levels, the availability of state or regional support, customs and other benefits, etc.).

When determining the geographical location of the MIP, the following characteristics should be taken into account:

the nature of the innovative product, the conditions for its transportation;

the nature of the technological process and its spatial conditions;

compound production from the production of production;

composition of suppliers of raw materials, materials, semi-finished products, components and their geographical location;

logistics characteristics of the MIP (external material flows, their intensity, rhythm, seasonality);

comparative estimates of energy, economic, demographic, social, climatic and other conditions in possible locations of the MIP.

The preparatory stage of the creation of the MIP must end with the development of the entrepreneurial concept of a new MIP. The entrepreneurial concept is an absolutely mandatory element of the process of creating a MIP, which is necessary for both internal and external purposes. As an internal document, it is used in the form of a consolidated substantiation of the innovation project at the stage of creating a MIP and as a control tool in assessing the development of the enterprise. As an external document, the entrepreneurial concept is used to obtain an external loan and investment, creating various business associations and unions to obtain a state or regional order, an international contract. The most common and international practice of preparing the Entrepreneurial Concept of the MIP is to draw up business plans. In fig. 2.3.4 The organizational forms of MIO are presented.

Innovative organizations

commercial

non-commercial

Consumer

Public

Association

coop Terativ (Union,

organizations

legal entities

(association)

(Associations and Unions)

Institutions

Economic

Industrial

State

partnership

cooperative (Artel)

and municipalities

and society

enterprises

Economic

tOV ARCOMSICS (HT)

narch (ho)

economic

operational

control

Full HT

(Federal Caase

enterprise)

HT on faith

(COMMANDITY)

Joint stock

Society with limited

Society with additional

general (JSC)

denial

but

Open AO

Closed AO

Fig. 2.3.4. Organizational and legal forms

small innovative organizations

5.3. Constituent stage of creating a MIP

The constituent stage of the creation of the MIP is regulated in general by the Civil Code of the Russian Federation and is clarified by the regional regulations of the state registration of entrepreneurial activities. It is after state

registration The new organizational structure becomes a primary business link and acquires the status of a legal entity. In the process of establishing the MIP, the need for a number of important management decisions arises. We list the composition of the decisions of the constituent stage:

1. Determining the composition of the founders of the MIP.

2. Establishing the size of the authorized capital.

3. Determination of the nature of the participation of founders and the size of the equity contribution to the authorized capital.

4. Drawing up a constituent contract.

5. Determining the name of the company.

6. Preparation of the Charter of the MIP.

7. Determining the legal address.

8. Selection and appointment of senior management (director, deputy director and chief accountant).

9. Preparation of agreed and permits.

10. Payment of state duty and other fees.

11. Choosing a bank and opening a current account.

12. Preparation of branded forms, manufacture and registration of printing

The most responsible solution to the constituent stage of the creation of the MIP is to determine the composition of the founders. Individual individuals, groups of individuals or legal entities can be as founders. Collective foundation - compared with individual - has several advantages. The main ones are:

expansion of know-how regions thanks to the exchange of experience and the rights of the founders;

joint decision-making and decline in this risk level;

the possibility of division of labor and increase due to this productive

an increase in joint initial capital;

separation of financial risk and reducing personal liability.

The main advantage of the individual foundation is to complete freedom of adoption of all decisions, the absence of the need for approvals. This form is preferable for innovative projects with a minor risk share, relatively simple processes and low initial costs.

Control questions

1. Organizational forms of innovative entrepreneurship.

2. Advantages and disadvantages of IDP and MIP.

3. Conditions for the registration of IDP.

4. Conditions for registration of the MIP.

5. Classification of MIP species.

6. The composition of the stages of creating a MIP.

7. Organizational and legal structures innovational organizationalations.

ITMO University and Neuronti Accelerator held an open seminar on the topic "University MIPs. Barriers of existing legislation on the transfer of technology and recommendations for their elimination. " Lawyers and representatives of technoparks, business incubators and acceleration programs of St. Petersburg State University, Moscow State University, Polytechnic. Peter the Great, Technopark "Ingria" and ITMO University met to discuss the problems and prospects for small innovative enterprises created on the basis of higher education.

Source: Depositpotos.com

Why came up with the MIPs?

Small innovative enterprises are one of the ways to commercialize the development of the university, which provide additional jobs for teachers, students and graduate students of the university. MIPA staff apply in practice received at the University of Knowledge, learn to communicate with business not as representatives of state institutions, but as entrepreneurs.

"The MIPs contribute to the competitiveness and development of the university's innovative infrastructure, since the staff of the university, in addition to research competencies, develop entrepreneurial skills in themselves." - Says the Head of the Department for Work with the MIPOs of the ITMO University Alexander Ostrukhukhov.

Foreign universities have formed a system of MIPs in order to motivate their employees to earn additional money within the institution, and universities themselves form new sources of financing thus. In addition, the university is formed atmosphere of innovation, in which new technologies are developing and new frames are developing - students can get a job in one of the MIPs.

Investigator of the MIP in Russia, Director of the Analytical Consulting Center for the Department of Economics of Innovation of Moscow State University. M. V. Lomonosov Andrei KolesnikovFor many years, promotes the concept of innovative entrepreneurship. He believes that without the practical application of research results is impossible. In his opinion, education cannot be finished if there is no module concerning innovation.

Innovative Business at the University of ITMO

At the moment, the ITMO University encourages the directors of the MIP and provides support to companies. The Department of Project and Innovative Activities of the University provides free consulting assistance to lawyers, marketing specialists and search for financing. MIPs can use an umbrella brand of university, positioning themselves as a company with good experience. Employees of such an enterprise have access to experts and high-tech equipment. In addition, such an innovative business receives privileges for insurance premiums (14% instead of 30% of both ordinary companies) and is exempt from the tax on the added value (VAT) of the final product, which can be from 9% to 18%.

The latest most successful small innovative projects of the ITMO University "", "Food technologies and equipment", and. Over the past year, they went to self-sufficiency and no longer need support, while remaining university mipam.

Barriers from MIPov

The main obstacles in the creation of the ISP experts called the number of documentation, distrust between the administration of universities and teachers, the definition of the university's share in the company, difficulties in providing premises for projects on projects and the complexity of the closure of non-working MIPs.

To solve these problems, the meeting was offered to use regulations in high school to solve conflict, simplify rental and access to business incubators, as well as pay the premiums for the creation and successful maintenance of the MIPA on the basis of the university.

"What needs to be done to melt professors to do business? It is necessary to provide him with access to the necessary infrastructure, - The director of the Polytechnic Technopark is arguing Mikhail Ryak. — But, unfortunately, now the MIPs arise for the most part randomly, and the reporting previously followed the principle "the more MIPs, the better." Now, on the contrary, a tendency to reduce the number of small innovative enterprises and to improve the quality of working MIPs. "

According to the results of the meeting, experts formulated a package of proposals and amendments to current legislation. The assembled plans to promote it with the support of ASI.

Arseny Tretyakov

Department of Project and Innovation Activities