INFORMATION PROVISION OF STRATEGIC MANAGEMENT OF INNOVATIVE ACTIVITIES

Abstract

The introduction of new technologies requires a qualitatively new approach to the organization of information support for the management process. The problem of improving the management system of innovative activity, in particular its strategic component, is particularly relevant for domestic enterprises. The main purpose of writing this article is to determine the main directions of improving the quality of information support for strategic management of innovative activities through the improvement of the method of recognition and estimation of costs in accounting. A problem of a practical nature in the field of information support for strategic management of innovative activity is the lack of effective mechanisms for objective assessment of its specific qualities, which are primarily related to the intellectual component of the process. This creates problems in determining the cost of innovations and analyzing their effectiveness. There is a ripe need to create an appropriate mechanism for objective assessment of innovative processes and their products, as well as its adaptation to the industry specifics of enterprises. For this, the regulatory and legislative framework should be improved and systematized, and the appropriate methodological toolkit for recognizing and estimating the costs of innovative activity in accounting should be developed. In this article there were investigated the issues of low-quality information support for strategic management of enterprises` innovative activity and the lack of effective mechanisms for objective assessment of specific innovative products qualities. It is proven that innovative activity accounting objects depend on the costs accounting objects. It was highlighted that information support management of the enterprise innovative development nowadays requires an interdisciplinary understanding of innovations basically in strategic management and accounting. It was established that the lack of unified methodological recommendations for innovative activity accounting complicates costs accounting for new products development. The need to improve regulatory and legislative framework for the recognition and assessment of the innovative activity costs in accounting has been proven.