Registration maintenance of innovative activities in agrofood holdings of the grain subcomplex

In the article the author considers the peculiarities of innovation activity in the agribusiness, which largely depends on the environment (the climate, weather conditions, soil fertility, soil quality, etc.), and therefore, is associated with specific types of risks. The paper presents the technique of the account of expenses on scientific and research activities of the agri-food holding, taking into account the peculiarities of industrial agricultural production.