INFORMATION SUPPORT AND ACCOUNTING REFLECTION OF INNOVATIVE ACTIVITY OF ENTERPRISE

Анотація

The article considers the essence of the concept of "innovation". Knowing of theoretical essentials of innovations will enable to create an effective system of management of innovation processes at the enterprise. From this point of view it is expedient to consider the definitions of innovations and their classification. In given article, an author reveals the notions of innovation and innovation process that exist in economic literature by now, considers existing classifications of innovations. The article summarizes classification features of innovations for doing the accounting and analytical work. Objects and subjects of innovation are determined on the basis of the Ukrainian legislation and methodological literature. A basic task to activation of innovative development of enterprise is forming of him informative and registration-analytical providing that must assist expansion of possibilities of forming and use of them innovative potential. The system of information support of innovative activity of the enterprise is presented, which will provide effective management of innovation activity in the enterprise. The basic aspects of accounting and analytical support management of the enterpriseare considered. The analysis of results of researches testifies that some problems of the informativ providing and registration reflection remain the objects of discussions. In particular in the published researches are absent unambigiuous approach in relation to determination of essence of the informative providing, of selection of his constituents, and also clear variant of registration process of innovative activity. An important problem for today is creation on the enterprise of the system of the informative providing and improvement of registration process of innovations, that would answer the basic requirements. An analysis of the current methodology for the organization of accounting for innovation activities has been carried out and the opening of analytical accounts for accounting for innovation by types of innovation costs has been proposed, which will provide an opportunity to obtain more complete and reliable information about innovation processes at the enterprise in order to further economically evaluate the effectiveness of innovation projects and programs. Introduction in practice of industrial enterprises of the offered methodical approaches on questions forming of the informative and registration-analytical providing of enterprise will assist the increase of efficiency of innovative activity.

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