Problems and prospects of management accounting improvement for innovation and investment activities in agricultural enterprises

The modern Russian agro-industrial facility, including its key manufacturing industry - agriculture, is characterized by a steady transition from a reproductive type of development to an innovative one aimed at labor productivity increase, an effective implementation of import substitution and exports increase state policy in respect of agro-industrial products. The competitive development of agricultural production, the need to solve a complex set of tasks immediately concerning a multiple increase of domestic agricultural product manufacture, primarily through the use of new biological assets, presupposes an exclusively innovative development of agriculture. It is clear that this situation is associated with the need to find new sources of investment, and to intensify the innovative activity of agricultural enterprises. In these conditions, it is extremely important to consider investment and innovation as a single, integral system, the success of which depends on the level of agricultural production competitiveness and sustainability. Of course, the organization of research work in this aspect requires an adequate understanding of innovations and innovative product content and role, the mechanism of innovation use during their creation. In the market model of the economy, business entities are forced to use various methods of strategic planning, which makes it possible to take into account a set of unforeseen changes in the economic environment, including investment, which requires completely different methods and means of management. Thus, the importance and role of accounting increases, because the objective need increases concerning the provision of complete and up-to-date infolination, sufficient for conducting current, operational and prospective analysis, diagnostics and controlling. We are talking about strengthening the role of the accounting and analytical system, the emergence of a new stage in the development of investment accounting.