Research of the methodical bases of logistics movement evaluation for additional product in the conditions of innovative activity


  • Ірина Анатоліївна Кабанець National Technical University «Kharkiv Polytechnic Institute», Str. Kirpicheva, 21, Kharkiv, Ukraine, 61000, Ukraine



additional product, working day economic times, measure, logistics, innovation, capital


The problems of synthesis of creative compound of the work with the movement of additional product in the process of joint innovative activity are considered in the article. It is substantiated that additional product must be considered within the activities of humans, as it is a product of this activity, while it is formed not only under the influence of personal physical and psychological capabilities of human, organizational and technical conditions, but also economic relations in human activities.

It is suggested that in determining the goals of logistics, additional product seen as a potential means in terms of value added, i. e. their movement in the period of the working day should ensure the planned profit from innovation.

The unit of measure of the additional product in the working day is proposed in a conditional monetary terms, indicating it as a «personal capital» and taken as the carrier of information on economic goals of innovative activity logistics of the staff. Compatibility of proposed unit with real money is proved. The practical value of this unit is that it becomes a carrier of information about traffic in an additional in a working day and makes it possible to determine the mechanisms of integration of logistics movement of additional product in joint activity.

Author Biography

Ірина Анатоліївна Кабанець, National Technical University «Kharkiv Polytechnic Institute», Str. Kirpicheva, 21, Kharkiv, Ukraine, 61000

Senior Lecturer

Department of Management and Taxation


  1. Chukhrai, N. I. (2012). Suchasna model rozvytku suspilstva: innovatsiine marnotratstvo chy obiektyvna neobkhidnist? Biznes inform, 5, 8–12.
  2. Anikin, B. A. (2002). Logistika. Moscow: Infra-M, 367.
  3. Busher, J., Tyndall, G. (1987). Logistics excellence. Management Account, 8, 32–39.
  4. Krykavskyi, Ye. V. (2004). Lohistyka. Osnovy teorii. Lviv: NU «Lvivska politekhnika», «Intelekt – Zakhid», 416.
  5. Marx, K. (1978). Capital. Critique of Political Economy. Moscow: Politisdat, 907.
  6. Engels, F. (1978). Anti-Dühring. Moscow: Poliisdat, 358.
  7. Kabanets, I. A. (2015). Metodychni osnovy osobystoi ekonomichnoi vidpovidalnosti personalu. Upravlinnia rozvytkom, 3 (181), 151–157.
  8. Schumpeter, J. (1982). Issledovanie predprinimatel'skoi pribili, kredita, protsenta i tsikla kon'iunktury. Translation from German. Moscow: Progress, 453.
  9. Gigorian, G. M. (2004). Kategoriia truda i ee metamorfosy v ekonomicheskoi nauke. Sotsial'naia ekonomika, 1-2, 51–72.
  10. El'meev, Ya. Ya.; In: Partsvan, V. V. (2003). Chelovek truda vmesto chelovecheskogo kapitalu: Perspektivy cheloveka v globalisiruiushemsia mire. St. Petersburg: St. Petersburg Philosophical Society, 319–351.
  11. Kendiukhov, O. V., Yahelska, K. Yu. (2012). Ekonomichnyi pidkhid do vyznachennia chasu. Marketynh i menedzhment innovatsii, 3, 141–148.
  12. Lvov, Yu. A. (1992). Osnovy ekonomiki i organisatsii bisnesa. Moscow: GMP «FORMIKA», 382.
  13. Volodarskyi, Ye. T., Kukharchuk, V. V., Podrozhenko, V. O., Serdiuk, H. B. (2001). Metrolohichne zabezpechennia vymiriuvan i kontroliu. Vinnytsia: VDTU, 244.
  14. Ponomarenko, V. S., Maliarets, L. M. (2009). Bahatovymirnyi analiz sotsialno-ekonomichnykh system. Kharkiv: KhNEU, 384.
  15. Cairns, D., Massoudi, D., Taplin, R., Tarca, A. (2011). IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia. The British Accounting Review, 43 (1), 1–21. doi:10.1016/
  16. IFRS 13Fair Value Measurement. (2012). eIFRS. Available:
  17. Deitrick, J. W. (2010). The Global Expansion of IFRS and Fair Value Measures. Hitachi Research Institute Journal, 34–41.
  18. Mard, M. J., Hitchner, J. R., Hyden, S. D. (2010). Valuation for Financial Reporting: Fair Value, Business Combinations, Intangible Assets, Goodwill and Impairment Analysis. Hoboken, NJ: John Wiley & Sons, 280.
  19. Novoa, A., Scarlata, J., Sole, J. (2009). Procyclicality and Fair Value Accounting. International Monetary Fund. Available:



How to Cite

Кабанець, І. А. (2016). Research of the methodical bases of logistics movement evaluation for additional product in the conditions of innovative activity. Technology Audit and Production Reserves, 3(4(29), 22–27.



Economics and Enterprise Management: Original Research