CLASSIFICATION OF EXPENDITURES ON INNOVATION ACTIVITIES OF INDUSTRIAL ENTERPRISES

Modern trends in economic development, such as globalisation of markets, intensification competition, changes consumer demand, shortening life cycles goods and technologies, increasing requirements for their quality, rising costs used resources, require leaders managers to find effective methods managing the company's activities. Ensuring competitiveness enterprises conditions is impossible without introduction latest management concepts, which requires development functional management, one based on definition new criteria classification. Classification purposes should meet main requirement – it be characteristics that allow differentiation various aspects. It creates determining level according scope organisation planning, accounting, control analysis. The purpose article consider analytical tasks cost classification industrial its improvement. Methodology. methodological basis thesis a set principles scientific knowledge, general special techniques research. theoretical study work domestic foreign scientists issues information systems, accounting costs, management. legal consisted current legislative regulatory documents regulating formation Ukraine. base included official statistical data, reporting enterprises, Internet resources publications, well results own In order achieve goal, system approach (to characterise classification) structural-logical analysis determine an enterprise) were when writing article. Practical implications. obtained developed recommendations constitute improvement innovative activity most practical are: similarities differences approaches objectives classification, consideration by items, need distinguish additional features Value/originality. enterprise has been improved extended with criterion (possibility reporting, principle accepted obligations, place formation, stability factor), due relationship between size 's possibilities exercising managerial influence them different levels, makes possible optimise composition structure are reflected choice coordination.