Cost accounting in management of innovation activities

A critical analysis of domestic and foreign methods of cost accounting and methods of self-cost calculation for the purpose of cost management of innovation activities has been made. It is established that the domestic methods of cost accounting and calculation take into account the peculiarities of the organization of production processes and the passage by each type of product all stages of production, and have high analytics of cost data. Foreign cost accounting methodology, as opposed to domestic, is more focused on cost management and management of the enterprise as a whole. The most optimal methods of cost accounting of innovation activities are determined, starting from the first stages of creation of a start-up company and / or even at the start of the development of an idea, project, technology, etc. The combination of identified cost accounting methods enhances the efficiency of innovation cost management and the innovation enterprise management system