ACCOUNTING AND ANALYTICAL SUPPORT FOR INNOVATION PROCESS

Abstract

Urgency of the research. The development of market relations depends on scientific and technology process. That is why implemention of the latest achievements is of crucial importance to the economy status. However, to provide the effective functioning of innovation processes, a sufficient system of accounting and analytical support is required. Target setting. To study and substantiate the theory and methodology of the accounting and analysis within innovation processes and to work out practical recommendations on improving accounting and analytical support for management of enterprise innovation activity. Actual scientific researches and issues analysis. The impact of innovation on enterprises, including in accounting and analytical support as a target subsystem innovation, pay attention to his work as foreign and domestic scholars, namely V. M. Anshyn, M. M. Benko, O. I. Volkov, O. I. Zhylinska, P. N. Zavlin, V. Y. Kochubei, V. N. Perehodov, J. Schumpeter, R .A. Fathudynov and others. Uninvestigated parts of general matters defining. However, among issues that need further analysis we find the following: dependence of innovation types and their structure on their aspects, the development of business accounts and analysis according to the specific features of contemporary stage of economy progress, implementation of innovation activity management concept in accounting being a target innovation subsystem. The research objective. This article aims to structure the innovation depending on the aspects of accounting, types and economic effects. The statement of basic materials. We have suggested a generalized innovation system based on other researches, mostly those specific to accounting and analysis. We have also elaborated a structural informational support system for innovations, aimed at making effective decisions. Conclusions. Having studied the theory and methodology of the accounting and analytical support for innovation process, we may conclude the following. Innovation process is both a data collection system and preparation of information for making strategic decisions on short-term and long-term patterns in enterprise development.