Chereshnyuk O. Accounting and analysis of innovation activity on the sugar industry enterprises

Object - process of implementation of innovation activity in enterprises of sugar industry. Purpose - justification of theoretical positions and developing practical recommendations to improve accounting and analysis of innovation activity in enterprises of sugar industry. Methods - scientific analysis and comparison of abstract and logical observation, analysis, synthesis, generalization, specification, simulation, analogy, induction, deduction, expert assessments, economic-mathematical modeling. Results - scientific justification of theoretical and methodological principles of accounting and analysis of innovation activity in enterprises of sugar industry, forming opinions and practical proposals on the procedures of their improvement. Novelty - specified the peculiarities of formation of accounting and analytical information on innovation activity in the sugar industry; improved the analytical cost accounting for innovation activities; proposed the forms of registers of analytical costs accounting of innovation - Information of analytical cost accounting for innovation activities in stages of implementation and Summary statement on cost accounting of innovation activities; proposed the algorithm of mapping the innovation activities in the Notes to the annual financial statements; proposed the procedure for conducting of analysis of external and internal environment of innovation activities; disclosed the structure of innovation lag in enterprises of sugar industry; proposed the usage of economic and mathematical modeling to analyze the effectiveness of innovation activities on the basis of fuzzy rules. Introduced into the activity of PJSC "Teofipolskiy sugar factory", LLC "Khorostkivskiy Sugar factory", LLC "Zbarazkiy Sugar factory", LLC "Radekhivskiy sugar", LLC "Kozivskiy sugar factory" and into the learning process of Ternopil National Economic University. Implementation area - sugar industry enterprises activities.