Annotation

The problems of innovative activity of agricultural enterprises are outlined and the expediency of innovative development of agricultural production is pointed out in the article. It is noted that development of innovations is an important prerequisite for the formation of food security of the country, economic growth of the national economy, as well as for increase of the competitiveness of agriculture and the quality of life of rural population. At present, innovative development of agricultural production is carried out under no unified systematic approach, clear methodology and comprehensive assessment of transformations.

In the course of the study, the economic essence of the category "agro innovation" was specified. It is pointed out that in most agricultural enterprises, such entity does not distinguish the management accounting object as innovative costs and revenues. There is also no effective internal control system. The study substantiates the system of agro-innovation classification features for accounting and control purposes. The division of agro-innovation is crucial: by types of objects; ways of creation; the timing of projects, which increases the analytics of information.

Solution of those problems will support the move to a new level of accounting organization and will increase the effectiveness of control in managing of the innovation activity of an agricultural enterprise. It is necessary to develop a methodology for conducting of the operational control for innovative activity of agricultural enterprises.The components of organizational support of control for innovative activity are offered by the authors. It is recommended to develop a national standard that would cover all types of innovation activities and clearly regulate their accounting.