Ilchenko O. Account and analysis the charges in innovation: administrative aspect

consists in research of theoretical and methodical bases of account and analysis in a management charges on an innovation that development of practical recommendations in relation to their improvement Object of research: the operating system of account and analysis of charges is on the innovation of enterprises Subject of research: theoretical, methodological, methodical, organizational principles the internal control of enterprises of unfinancial sector of economy. Methods of research: bibliographic method, scientific abstracting, dialectical method, approach of the systems, synthesis, method of classification, statistical method, approach of the systems, historical method, method of analysis, design, supervision and generalization, description and comparison Scientific novelty lays inscientific method, scientific reception of researches, historical and logical method, abstractly logical method, ecomy-staticsts method, monographic method, calculation-structural and experimental method, to the synthesis, induction, deduction. Extent of implementation: research results passedon are got it is accepted to introduction and applied on such enterprises: VAT the «Kievan machine-tool business concern «Verkon» (certificate № 84/05 from 19.02.2009) is application of complex analysis for the choice of innovative project and evaluation of efficiency of innovations at the level of enterprise in the system of such indexes as : production efficiency from application of innovation, financial efficiency of innovations and investment efficiency of innovations; PU the Brovarskiy factory of point-of-sale engineer (certificate № 07/219 from 13.05.2009) is application of principles of the system for an effective management on an innovation and complex analysis charges for the choice of innovative project; VAT of «Ukrvodproekt» (certificate № 1/247 from 15.05.2009) is application of principles of the system of таргет-костінг for an effective management charges on innovations and selection in the separate article of charges charges for the real tracing of connection between the size of these charges and change of volume of output of products, income. The results of theoretical researches found application in lecture courses from the theory of record-keeping, financial and administrative account, audit of the State academy of statistics, account and audit of Derzhkomstatu of Ukraine (certificate № 13/13 from 18.05.2009 ).