INNOVATIVE ACTIVITY OF THE ORGANIZATION: IMPROVING METHODOLOGICAL AND ACCOUNTING AND ANALYTICAL SUPPORT

An important factor in improving business competitiveness and efficiency is innovation, which should be manage by a scientifically based information and tool base for assessing the achieved level of its development and forecasting the socio-economic effect in the future. An assessment of the existing information and methodological support for accounting, analysis, evaluation and forecasting of innovation activity has revealed a number of serious problems in this subject area that negatively affect the quality of financial statements of innovative companies, which is the basis for making investment decisions that contribute to the activation of the innovation process. The lack of information support in relation to intellectual assets creates problems not only for external entities (investors, creditors). The enterprise itself - the right holder can have a negative impact on the organization of the intangible asset management system (IA), reducing the quality of control and distorting the image of the state and effectiveness of the use of intellectual assets. Therefore, further improvement of accounting methods, valuation and effectiveness of intellectual assets analysis is an urgent problem, especially since in recent years the number of enterprises developing innovative products and using intellectual assets to extract economic benefits has been growing.