Borovych O. Account and analysis of indirect expenses of agricultural enterprises

The object of research: the process of formation and development of innovative enterprises in agriculture, the country. Aim: development of theoretical and applied principles of innovative entrepreneurship in agriculture, to improve its competitiveness. Methods: Analysis and synthesis of economic and statistical analysis, analogy, induction and deduction. Theoretical and practical results: the introduction of the results provides a basis for innovative entrepreneurship in sustainable agriculture, and improve its performance. Scientific novelty: the first time the essence of innovation and entrepreneurship, the model of functioning of innovative enterprises in agriculture, the region, improved acceleration mechanism for sustainable development and improve the competitiveness of agricultural economic entities, the mechanism of the gradual establishment of a network of commercialization and technology transfer and innovation; Further development basic criteria of the organizational-legal forces to innovative enterprises, areas of financial policy innovation.