Classification of enterprise costs for new product development

The subject of the study is the classification of costs of the enterprise for the development of new
products.
The purpose of the study is to outline the classification of costs on innovative activity of the enterprise.
Research methods. The dialectical method of scientific knowledge, method of analysis and
synthesis, comparative method, method of generalization of data are used in the work.
Results of work. The paper outlines the factors that influence on the methodology of the formation
of accounting information on the costs of innovation activity of enterprises; it defined the nomenclature
of the parameters used in the competitiveness assessment. Costs of innovative activity of the
enterprise are classified.

Conclusions. The results of the study were the following conclusions: costs of innovation activity
of the enterprise are classified: by individual fields of activity, by stages of the innovation process, by
participants in the creation of an innovative product, by economic elements, by the nature of costs,
by comparing a new product with analogues, which allows to construct the information model in
part of the accounting for the costs of innovation activity associated with the development of an
innovative product.