This publication examines the mechanisms for the formation of an innovative system of a research and production enterprise of the aerospace complex. Based on theory and practice, the principles of the cost approach to creating an innovation management structure are explored, and tools for financial management of a research and production enterprise are proposed. Particular attention is paid to the management of intellectual resources of such enterprises. The book is intended for managers of aerospace enterprises, specialists in the field of organizing innovative business management, students of the Master of Business Administration and Director of Economics and Finance programs, students and graduate students of management and economic specialties at universities.