Abstract:

One of the main conditions for the breakthrough development of the Russian economy in the transition to the VI technological order is, first of all, the solution of such a strategic problem as the effectiveness of investment and innovation projects. Its solution will allow industrial enterprises to react quickly on constantly arising external and internal changes and also to update the range of products, park of processing equipment. However, one of the significant obstacles to the solution of this problem is the imperfection of the existing information and analytical support management of innovation and investment enterprises activities system.

In the process of innovation and investment management, business leaders need to obtain high-quality and on-time information that allows them to make informed management decisions. The receipt of such information can be provided only at the expense of the full-fledged system of the innovative and investment activity accounting introduction, representing organic development of enterprise management accounting system.

Meanwhile, many enterprises have difficulties in setting up and using the management accounting system of innovation and investment activities. The necessity of methodological approaches formation to the accounting and analytical support of innovation and investment activity organization caused the relevance of this study.