Purpose of research: development of theoretical, methodological and organizational statements of accounting and analytical support of company's innovation activity. Object of research: reflection of innovation activity processes in the accounting system and its analytical support at Ukrainian enterprises. Subject of research: theoretical, methodological and organizational issues of accounting and analysis of company's innovation activity. Methods of research: dialectical method, system approach, system and structural method, gnoseological method, analysis, synthesis, induction, deduction, abstracting, idealization, generalization, comparison and legal method, formalization, mathematic and statistical method, bibliographic and bibliometric analysis. Scientific novelty of the results obtained lies in the development of methodological issues as well as making organizational and practical recommendations on creating the system of accounting and analytical support concerning the innovation activity management at manufacturing firms aimed at meeting the information requirements of the management personnel concerning the ways of putting into effect technical, social and economic constituents of the innovation activity.The main statements of scientific novelty of the results obtained lie in the following: for the first time the issues as follows have been obtained: development of the functions and accounting objectives on the basis of proving the necessity of reflecting innovation activity in accounting with the purpose of creating the system of information support of its management in different spheres of company's activity, which assisted in the creation of information support of company's innovation activity management; methodological statements of accounting in the part of applying elements of its method, connected with the information support of business entities' innovation activity management, which determine the conceptual grounds of organization and record keeping of innovation activity; model of forming and using the innovation development fund as a source of covering expenses on innovation activity, which assists in the improvement of accounting support of its management; the issues have been improved as follows: theoretical and organizational statements of accounting for innovation activity costs, which have become the basis for forming the detailed composition of such kind of costs as well as working out methods of accounting for direct and allocation of indirect costs of innovation activity, specification of assignment and composition of synthetic accounts for forming the objective information concerning costs, which provides the system of business entities' innovation activity management with complete and reliable information; organizational and methodological statements of accounting through the development of the classification of costs by the types of innovation activity in separate spheres of business entity's activity, which secured the specification of information accounting models of the corresponding costs, revenues and financial results; theoretical grounds of accounting reflection of the stages of putting innovation projects into action taking into consideration the forms of their development and introduction according to the groups of business transactions, which allows to secure reliable data on the state of innovation projects' implementation as well as to boost internal control of innovation activity at the stage of projects' development and their introduction; theoretical and organizational support of economic analysis of innovation activity in the part of the purpose and objectives of analysis, methods of risk detection in the pre-project estimates of innovations, which ensures the possibility of making estimates of the innovation activity outcomes; the following issues undergone further development: singling out the number of innovation programs in the part of managing innovation projects, renewing the assortment of produce, improving or developing new production techniques, implementation of which requires the implementation of the designed organizational structures of the matrix type with the involvement of accounting personnel, which allows to create the conditions for increasing the efficiency of innovation activity; using matrix method in preparation of internal reporting for managing innovation activity, which assists in the fullness of management cycle by coordinating all functions of management on the basis of efficient preparation of the necessary information; organization of accounting for the innovation activity by securing the optimal approach to its constituents through the application of the cybernetic laws for working out information models of company's innovation activity; procedures of recognizing innovational products as objects of accounting, planning, control and analysis taking into consideration the organizational forms of the production process, which is the basis for the development of the methodological support of their accounting reflection; singling out of the objects of accounting for the results of innovation activity and grounding of the methods of including innovation activity costs into the prime-cost of the produce; methodological grounds of preparing accounting information in the part of setting the requirements to internal reporting, which assists in carrying out timely control by detecting deviations in the information collection, efficient taking of measures on their elimination and adjustment of normative indexes, estimation of fulfillment of the set tasks on the basis of various information cuts aimed at securing the effective management of innovation activity; theoretical grounding of the necessity of singling out innovation activity costs be the responsibility centers and further reflection in accounting documents, which has become the model of analytical accounting of innovation processes and assists in the identification of costs connected with the corresponding technological operations and innovation projects for securing the unified approaches to the grounding and making effective managerial decisions in the part of innovation development; methodology of economic analysis through the development of its methods for estimating the possibilities of company's innovation development at the stage of analyzing options of innovation projects; model of economic analysis of innovation activity efficiency, which taking into consideration organizational and technological factors of activity, creates the possibilities for forming analytical information about expenses, revenues and financial results from innovation activity. Implementation extent: research results have been implemented into the practice of Private Enterprise "Krimea Electro technical Plant", Central Administration of the Pension Fund of Ukraine, PLC "Krimea Electro technical Plant "Saturn", Administration of Investments and External Activity of Sevastopil Local State Administration, Sevastopil Regional Center of Investments and Development of the State Agency of Ukraine on Investments and Development, Territory Crimea Control and Inspection Administration of Ministry of Defence of Ukraine, Private Enterprise "Auditing Firm "Ludmyls", Institute of Economics and Law of Academy of Labour and Social Relations, Sevastopil Institute of Banking of Ukrainian Academy of Banking of the National Bank of Ukraine.
