НАПРАВЛЕНИЯ СОВЕРШЕНСТВОВАНИЯ УПРАВЛЕНЧЕСКОГО УЧЕТА ИННОВАЦИЙ В УСЛОВИЯХ ЦИФРОВИЗАЦИИ

The article substantiates the use of the economic and legal approach in the study of the determinants of the development of the management accounting system in the digital economy. The main directions and principles of the development of management accounting for innovations are outlined. The study proposes interdependent stages of the algorithm for management accounting of innovations in the digital economy, including: analysis of innovation infrastructure and innovation potential; clarification and adjustment of the goals and objectives of the enterprise with the designation of the elements of the internal costs of the economic entity; control measures for the implementation of innovative projects and solutions within the management accounting system.