Izmailov Y. Accounting and analysis of economic activity of enterprises in conditions of investment-innovative development of Ukraine's economy

The thesis is devoted to the formation of evidence-based proposals on the theory development and improvement of the methodology and organization of accounting and analysis of economic activity of enterprises in conditions of investment-innovative development of Ukraine's economy. The preconditions and directions of the development of the theory and methodology of accounting and economic analysis in conditions of investment-innovative development have been substantiated. The chain character of the process of investment-innovative development, during which there is a consistent generation of innovations through investments in geometric progression to infinity, has been revealed. The model of the interconnection of investment-innovative development of enterprises and the national economy with the reflection of the main indicators, factors of influence on the expected results and determination of the role of accounting and economic analysis in the management of sustainable development of the national economy and economic entities has been proposed. The list of basic accounting objects, which are supposed to ensure the investment- innovative development of economic activity of enterprises and economy of Ukraine, as well as challenges and prospects of improving this branch of accounting have been determined. The concept-categorical apparatus has been improved by providing author's definitions, the meaningful interpretation and classification of categories: "development", "investment-innovative development" at the micro and macro level, "investment", "innovation", "fixed assets", "intellectual capital" , "goodwill". The theoretical and methodological design of improved systems of accounting and economic analysis of economic activity of enterprises with the expansion and updating of the composition of functions, tasks and modifications of the principles in accordance with the conditions of investment-innovative development of the economy has been developed. It allows creating appropriate organizational and methodical provisions of accounting and analytical support for management of investment-innovative activity of enterprises for the purpose of segmental optimization, increase in reliability and relevance of productive information