Accounting and analytical support of management of investment projects of the enterprise


  • Svitlana Kovalchuk Vinnitsia Institute of Trade and Economics of Kyiv National University of Trade and Economics, Vinnitsia https://orcid.org/0000-0003-3301-3759
Keywords: investment project, investment project management, accounting and analytical support, stages of investment project management

Abstract

Рurpose. The article is devoted to the clarification of the essence and components of the accounting and analytical support of investment’s management projects of the enterprise.

Approach. The basic methods of research are general scientific methods of cognition: comparison, theoretical substantiation, methods of generalization and systematization, etc.

Findings. Attention is paid to the definition of the concept of management of investment projects of the enterprise and its constituent elements.

The structuring of the process of management of investment projects with allocation in it of three stages: pre-investment, stage of direct implementation of the project and the final stage is substantiated. The importance of accounting and analysis as elements providing information on management of investment projects is substantiated. The inexpediency of separation as part of the accounting and analytical support of control and audit is noted.

The constituent elements forming the analytical provision of management of investment projects of the enterprise are determined. These include directions, methods, indicators, methods of analysis, criteria that the project must meet.

Implications. The differentiation of the elements that form the accounting and analytical components of the accounting and analytical support of management of investment projects depending on the stages of implementation of such projects is substantiated. The basic elements of accounting and analytical support at all stages of management of an investment project are determined.

Originality. The accounting and analytical support of management of investment projects plays an important informational role. Allocation of various accounting elements will increase the efficiency of its formation for modern enterprises. The selection of elements of analytical support at different stages of management of the investment project will increase awareness of the project.

Author Biography

Svitlana Kovalchuk, Vinnitsia Institute of Trade and Economics of Kyiv National University of Trade and Economics, Vinnitsia

PhD. in Economics, Associate Professor of Department of Accounting and Taxation, Vinnitsia Institute of Trade and Economics of Kyiv National University of Trade and Economics, Vinnitsia

References

Baranovsjka, S. P. (2012), “Accounting and analytical providing as an integral part of enterprise management”, Bulletin of Lviv Polytechnic National University, Issue 722: «Management and entrepreneurship in Ukraine: stages of formation and development problems», рр. 8-11, (in Ukrainian).

Jershova, N. Ju. (2018), “Improvement of accounting and analytical support for the management of fixed assets of enterprises: the strategic aspect”, Economics and Society, Issue 14, pp. 894-904, (in Ukrainian).

Krylov, D. V. (2016), “Mechanism of formation of the system of management of investment projects at industrial enterprises”, Bulletin of the Odessa National University named after II Mechnikov, Vol. 9, Issue 51, pp. 81-84, (in Ukrainian).

Matijeshyn, M. M. (2014), “The essence of accounting and analytical support for the process of exploitation of fixed assets of construction enterprises”, Bulletin of the Precarpathian University. Economy, Issue 10, pp. 106-112, (in Ukrainian).

Official site of the State Statistics Service, available at: http://www.ukrstat.gov.ua (Accessed 30 January 2019).

Panasenko, N. S. (2017), “Organization of accounting and analytical support for management of financial results of the enterprise”, Global and national problems of the economy, Issue 17, pp. 854-859, (in Russian).

Rubish, M. A. (2016), “Management of investment and project activity of enterprises”, Scientific herald of Uzhgorod University, Economics Series, Part 1, Vol. 2, Issue 47, pp. 302-305, (in Ukrainian).

Vorona, P. (2016), “Methodological peculiarities of investment project management in the content of the training manager and project activities”, Origins of pedagogical skill, Issue 18, pp. 32-39, (in Ukrainian).
Published
2019-03-22
How to Cite
Kovalchuk, S. (2019) “Accounting and analytical support of management of investment projects of the enterprise”, Management and Entrepreneurship: Trends of Development, 1(07), pp. 8-17. doi: https://doi.org/10.26661/2522-1566/2019-1/07-01.