Methods of accounting for innovative activity of enterprises

The subject of the study is the method of accounting of innovative activity of enterprises.
The purpose of the study is to determine the components of the organization of accounting of
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 definition of «project», «system» is given in the paper. External and internal
indicators of influence on preparation and realization of project are highlighted. The components of
accounting policy of enterprise’ innovation activity are determined.
Conclusions. The levels and directions of organization of accounting of innovative activity are
considered with consideration of features of operations of innovative activity (forms of their development
and introduction (material–real form, new technologies, services) by groups of economic operations
(from the development of new products (technologies, services); operation and sale). The components
of accounting policy of the enterprise in the part of objects of innovative activity are determined:
methodological, technical, methodical, organizational aspects of work of accounting personnel.