The problems of improving the planning and accounting of innovative development of enterprise


Dovbenko V.I.

The problems of planning and accounting the innovation activity of company during its 
development are considered. The prospects for the development of any company today are 
increasingly dependent on its business reputation and the possibility of introducing innovations. 
Innovative activity is not represented directly in financial accounting. The existing accounting 
system doesn’t encourage activities on strategic development and ensure the growth of its value. 
The expediency of transition from financial indicators to the integrated system of indicators for 
processes of planning the potential update of the innovation basis was grounded. 
In order to develop competitive capacity of development the enterprise its investment 
strategy should include new approaches to the management of process update. To manage the 
development of the enterprise it is important to understand of the key factors that determine 
the value of the business. Addressing these issues is to use a balanced scorecard, which forms a 
holistic view of enterprise development opportunities.  
The influence of business models on the character of an enterprise development 
considering its potential condition and the external environment is analyzed. Business models 
need to consider phase of the innovation cycle and migration of capital (inflow, outflow and 
stability). The measures to improve the planning and accounting of costs and benefits of 
innovation activity the enterprise are offered.