Denys V. Operative accounting and analysis of innovative activity of enterprises

The process of realization innovational activity by Ukrainian industrial enterprises in day-to-day management system. Substantiation of theoretical and scientifically-methodical regulations concerning accounting and analysis improvement of Ukrainian enterprises innovational activity in day-to-day management system. Methods: system approach, established analysis procedure, observation and comparative analysis, synthesis and grouping of data, factor analysis. It was improved classification category characters of enterprises innovational activity, objects of intellectual property consisting of intangible assets, innovational production for character, rate and place of technological changes realization with the purpose of its recognition as objects of records management and analysis. It was offered methodical technique of records management and on-line analysis of intellectual property objects consisting of intangible assets for method of its receipt, structure, functionality, degree of production familiarization, presence of legal guard, commercialization. Industrial enterprises of Ukraine, educational process.