Information Support of Innovation Activity Management

The effectiveness of innovation is due to the quality information management. Therefore, adequate accounting support activities and for evaluation its results an important factor in development activities. purpose writing article study essence terms "innovation", "innovation activity", costs" management innovative activity their reflection system accounting. Approaches understanding term "innovation" as economic category a are generalized. It determined that there ambiguity interpretation legislation professional literature. substantiated normative definition allows separation objects both processes results, should be basis building entities. proposed clarify by replacing "using" with "capitalization". proved from point view management, it necessary single out observation process results. grouping analysis approaches costs accounts was carried out. differentiated according capital or current nature. activities, which commercialized product obtained, advisable take into account part non-current tangible assets. For enterprises specializing implementation innovations, purchased assets held sale use customers also recorded special sub-accounts second order 12 "Non-current sale".