Development of accounting and analytical support for the evaluation of investments in innovations by industrial enterprises

Introduction. New technological and economic challenges of our time demand industrial enterprises to apply innovative approaches to the organization of production and management, therefore, investments in innovation are becoming one of the trends of sustainable development. Informed investment decisions require information and methodological tools, including accounting and analytical support. The purpose of the work is to consider the current state and directions of development of accounting and analytical support for the evaluation of investments in innovations by domestic industrial enterprises.