ACCOUNTING AND ANALYTICAL SUPPORT FOR THE MANAGEMENT OF INNOVATIVE DEVELOPMENT OF THE ENTERPRISE

The article examines the features of accounting and analytical support for managing the innovative development of an enterprise. It is noted that the main task of enhancing the innovative development of an enterprise is the formation of accounting and analytical support, which should contribute to the formation of innovative potential and expanding the possibil‑ ities of its use. It has been established that effective management of innovative development of any enterprise is based on the development and implementation of an innovative development strategy. It has been established that the process of managing innovation activities and its effectiveness directly depends on the availability of an information base. Information support is the basis for the analysis of all enterprise activities, including innovation. It has been established that accounting and analyt‑ ical support for the activities of an enterprise is a set of management subsystems that perform related functions and interact with each other through information flows. It has been established that the system of accounting and analytical support for managing the innovative development of an enterprise is the integration of accounting, auditing and analytical systems that interact through information flows in the process of generating and transmitting operational and high-quality accounting and analytical information. It has been determined that the main functions of the accounting and analytical support system for enterprise management are information, accounting and analysis. It has been revealed that the purpose of the functioning of the accounting and analytical system, and therefore the information and analytical support for managing innovative develop‑ ment, is the accounting subsystem and the economic analysis subsystem. It has been established that accounting is one of the management functions, and the accounting system is a necessary component of the overall enterprise management system. It has been established that the development of accounting and analytical support is one of the most important factors for the success of an enterprise in competition. All this must be taken into account in the perspective of further research in the context of improving the system of organization and accounting at the enterprise.