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.